Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025
BCheck if applicable:
CName of organization
UNIVERSITY OF ROCHESTER
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
BOX 278893
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ROCHESTER, NY14627
D Employer identification number

16-0743209
E Telephone number

G Gross receipts $ 7,018,769,229
F Name and address of principal officer:
SARAH C MANGELSDORF
208 WALLIS HALL
ROCHESTER,NY14627
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.ROCHESTER.EDU
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1850
M State of legal domicile: NY
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: THE PROVISION OF HIGHER EDUCATION IN THE LIBERAL ARTS AND SCIENCES, MEDICINE AND DENTISTRY, NURSING AND MUSIC; RESEARCH; AND CHARITABLE PATIENT CARE SERVICES.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 36
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 35
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 37,371
6 Total number of volunteers (estimate if necessary) ............. 6 5,233
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 12,625,022
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 491,656,138 541,015,265
9 Program service revenue (Part VIII, line 2g) ......... 5,204,263,904 5,669,745,574
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 208,480,090 194,628,036
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 4,999,144 10,152,366
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 5,909,399,276 6,415,541,241
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 279,621,477 294,756,967
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 3,204,166,998 3,989,425,344
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 268,923 289,441
b Total fundraising expenses (Part IX, column (D), line 25) 51,147,271    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 2,309,015,756 2,061,334,678
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 5,793,073,154 6,345,806,430
19 Revenue less expenses. Subtract line 18 from line 12....... 116,326,122 69,734,811
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 8,355,774,412 9,066,505,710
21 Total liabilities (Part X, line 26)............. 3,618,207,830 3,886,621,208
22 Net assets or fund balances. Subtract line 21 from line 20..... 4,737,566,582 5,179,884,502
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE PROVISION OF HIGHER EDUCATION IN THE LIBERAL ARTS AND SCIENCES, MEDICINE AND DENTISTRY, NURSING AND MUSIC; RESEARCH; AND CHARITABLE PATIENT CARE SERVICES.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 1,201,091,333 including grants of $ 294,756,967 ) (Revenue $ 1,333,805,478 )
SEE SCHEDULE O
4b (Code:   ) (Expenses $ 417,213,741 including grants of $ 0 ) (Revenue $ 118,600,372 )
SEE SCHEDULE O
4c (Code:   ) (Expenses $ 4,349,650,159 including grants of $ 0 ) (Revenue $ 4,090,069,722 )
SEE SCHEDULE O
(Code:   ) (Expenses $ 152,267,929 including grants of $ 0 ) (Revenue $ 127,270,002 )
AUXILIARY ENTERPRISES- THE UNIVERSITY OPERATES EITHER DIRECTLY OR THROUGHTHIRD PARTY CONTRACTORS FOOD SERVICES WHICH SERVED 5,669 UNDERGRADUATES2,369,642 MEALS IN FIVE DINING SERVICES. THE UNIVERSITY HAS 777 UNITSUSED FOR STUDENT HOUSING.
4d Other program services (Describe in Schedule O.)
(Expenses $ 152,267,929 including grants of $ 0 ) (Revenue $ 127,270,002 )
4e Total program service expenses6,120,223,162
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
Yes
 
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
Click to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule EClick to see attachment
List of Attached Documents:
// Content
13
Yes
 
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....Click to see attachment
List of Attached Documents:
// Content
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
List of Attached Documents:
// Content
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................Click to see attachment
List of Attached Documents:
// Content
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....Click to see attachment
List of Attached Documents:
// Content
20a
Yes
 
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Click to see attachment
List of Attached Documents:
// Content
20b
Yes
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
 
No
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............Click to see list of attachments
List of Attached Documents:
// Content
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I .... Click to see attachment
List of Attached Documents:
// Content
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................Click to see attachment
List of Attached Documents:
// Content
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment
List of Attached Documents:
// Content
...........
26
Yes
 
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
Yes
 
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
List of Attached Documents:
// Content
28a
Yes
 
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
Yes
 
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
List of Attached Documents:
// Content
30
Yes
 
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
Yes
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
17,932
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
37,371
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
Yes
 
b
If "Yes," enter the name of the foreign country: UK
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
No
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
No
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
No
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
36
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
35
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
CA
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
ELIZABETH A MILAVEC208 WALLIS HALL   ROCHESTER,NY14627 (585) 275-2800
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) JOSEPH W ABRAMS......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(2) QUINCY L ALLEN......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(3) JOAN S BEAL......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(4) JAY S BENET......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(5) DOUGLAS BENNETT......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(6) NAOMI M BERGMAN......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(7) STEPHEN R BIGGAR MD PHD......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(8) H CHRISTOPHER BOEHNING......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(9) ELIZABETH P BRUNO......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(10) BARBARA J BURGER......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(11) BERNARD T FERRARI MD......................................................................
TRUSTEE (THRU 05/2025)
2.00
.................
 
X           0 0 0
(12) EMERSON U FULLWOOD......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(13) DAVID ROY GREENBAUM......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(14) GWEN MELTZER GREENE......................................................................
TRUSTEE (THRU 05/2025)
2.00
.................
 
X           0 0 0
(15) STEVEN K GRINSPOON MD......................................................................
TRUSTEE
2.00
.................
 
X           0 0 0
(16) RICHARD B HANDLER......................................................................
TRUSTEE (CHAIR)
2.00
.................
 
X   X       0 0 0
(17) DAWNE S HICKTON......................................................................
TRUSTEE (EFF 05/2025)
2.00
.................
 
X           0 0 0
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) PRAMIT SHASHIKANY JHAVERI........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(19) CURTIS J JOHNSON........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(20) JUAN C JONES........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(21) CAROL D KARP........................................................................
TRUSTEE (VICE CHAIR)
2.00
.......................  
X   X       0 0 0
(22) LAURENCE KESSLER........................................................................
TRUSTEE (THRU 05/2025)
2.00
.......................  
X           0 0 0
(23) EVANS Y LAM........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(24) ELIZABETH LEIGHT........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(25) AMY LESCH........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(26) SARAH C MANGELSDORF........................................................................
TRUSTEE, PRES & CEO
80.00
.......................0.50
X   X       1,637,764 0 165,826
(27) EDWARD D MILLER MD........................................................................
TRUSTEE (THRU 05/2025)
2.00
.......................  
X           0 0 0
(28) CATHY E MINEHAN........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(29) SARA E NAINZADEH........................................................................
TRUSTEE (EFF 05/2025)
2.00
.......................  
X           0 0 0
(30) NAVEEN NATARAJ........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(31) RIA NOVA........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(32) KENNETH OURIEL........................................................................
TRUSTEE (EFF 05/2025)
2.00
.......................  
X           0 0 0
(33) LIZETTE M PEREZ-DEISBOECK........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(34) STEVEN F PIAKER........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(35) JUDITH REINSDORF........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(36) KATHY N WALLER........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(37) ELIZABETH WARD........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(38) TIMOTHY C WENTWORTH........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(39) TYLER ZACHEM........................................................................
TRUSTEE (EFF 05/2025)
2.00
.......................  
X           0 0 0
(40) ALAN S ZEKELMAN........................................................................
TRUSTEE
2.00
.......................  
X           0 0 0
(41) JOHN BLACKSHEAR........................................................................
VP FOR STUDENT LIFE
55.00
.......................  
    X       421,525 0 77,056
(42) STEPHEN DEWHURST........................................................................
VP FOR RESEARCH
55.00
.......................  
    X       622,894 0 52,857
(43) THOMAS J FARRELL........................................................................
SRVP & CHIEF ADVANCEMENT OFFICER
55.00
.......................  
    X       752,904 0 82,377
(44) JOSHUA FARRELMAN........................................................................
VP OF GOVERNMENT RELATIONS (EFF 4/25
55.00
.......................  
    X       274,193 0 64,043
(45) DAVID FIGLIO........................................................................
PROVOST (THRU 8/24)
55.00
.......................  
    X       694,909 0 125,489
(46) KATHLEEN GALLUCCI........................................................................
VP & CHIEF HR OFFICER
55.00
.......................  
    X       461,916 0 97,718
(47) PAGE HETZEL........................................................................
VP FOR MKTNG & COMM
55.00
.......................  
    X       453,242 0 49,627
(48) DAVID LINEHAN MD........................................................................
SVP, DEAN SMD, CEO URMC
80.00
.......................7.00
    X       2,268,785 0 221,433
(49) ELIZABETH A MILAVEC........................................................................
EVP ADM & FIN, CFO, TREASURER
65.00
.......................  
    X       736,496 0 81,156
(50) ADRIENNE MORGAN........................................................................
VP FOR ENG & ENRICHMENT
55.00
.......................  
    X       407,561 0 67,400
(51) JULIE MYERS........................................................................
VP FOR IT AND CIO
55.00
.......................  
    X       455,689 0 69,783
(52) SHAUN NELMS........................................................................
VP FOR COMM PARTNERSHIPS & SP ADVISOR
55.00
.......................  
    X       587,708 0 17,039
(53) LEA NORDHAUS........................................................................
SECY BOARD OF TRUSTEES
55.00
.......................  
    X       191,052 0 59,352
(54) DONNA GOODEN PAYNE........................................................................
VP AND GENERAL COUNSEL
60.00
.......................2.00
    X       708,001 0 63,761
(55) DOUGLAS W PHILLIPS........................................................................
SRVP & CHIEF INVESTMENT OFFICER
62.00
.......................  
    X       1,035,248 0 62,291
(56) PETER G ROBINSON........................................................................
VP GOV'T & COMM REL (THRU 3/25)
55.00
.......................5.00
    X       517,831 0 132,020
(57) NICOLE SAMPSON........................................................................
PROVOST&CHIEF ACADEMIC OFF (EFF 8/24)
55.00
.......................  
    X       616,839 0 46,151
(58) ADAM P ANOLIK........................................................................
CFO URMC
55.00
.......................9.00
      X     861,000 0 165,081
(59) MICHAEL J APOSTOLAKOS MD........................................................................
CMO, SMH & HH, VP URMC
55.00
.......................9.00
      X     733,027 0 115,508
(60) CARRIE P FULLER-SPENCER........................................................................
CFO SMH, HH, LTC & ASSOC VP URMC
55.00
.......................9.00
      X     627,179 0 97,178
(61) STEVEN I GOLDSTEIN........................................................................
PRES SYSTEM INTEG, URMC
55.00
.......................16.00
      X     1,408,233 0 183,208
(62) KATHLEEN PARRINELLO........................................................................
PRES/CEO SMH & HH,SRVP URMC
65.00
.......................4.00
      X     1,294,505 0 170,456
(63) MICHAEL F ROTONDO MD........................................................................
CEO URMFG, SR VP URMC
55.00
.......................  
      X     1,325,055 0 111,563
(64) GEORGE M ALFIERIS MD........................................................................
PROFESSOR - CARDIAC SURGERY M&D
85.00
.......................  
        X   2,866,454 0 349,970
(65) MATTHEW T BENDER MD........................................................................
PROFESSOR - NEUROSURGERY
80.00
.......................  
        X   2,118,323 0 46,024
(66) TARUN BHALLA MD........................................................................
PROFESSOR - NEUROSURGERY
85.00
.......................  
        X   2,462,832 0 74,123
(67) MICHAEL D MALONEY MD........................................................................
PROFESSOR - ORTHOPAEDICS M&D
86.00
.......................  
        X   2,047,496 0 70,378
(68) ILYA VOLOSHIN MD........................................................................
PROFESSOR - ORTHOPAEDICS M&D
60.00
.......................  
        X   1,864,780 0 66,636
(69) JACK S BAILEY........................................................................
FMR SECY TO BRD TRUSTEES
55.00
.......................  
          X 248,719 0 35,127
(70) MARK B TAUBMAN MD........................................................................
FMR SRVP HEALTH, CEO URMC, DEAN SMD
55.00
.......................  
          X 742,745 0 44,194
(71) ROBERT L CLARK........................................................................
PROF, FRMR PROVOST, SVP RESEARCH
55.00
.......................  
          X 490,416 0 33,583
(72) ANTHONY GREEN........................................................................
VP ACAD FIN & PLNG, FRMR BD SECY
55.00
.......................  
          X 311,191 0 67,580
(73) ERIN KANE........................................................................
FMR INTERIM VP COMM
55.00
.......................  
          X 297,789 0 66,333
(74) SARAH E PEYRE........................................................................
VICE DEAN OF ED, SMD, FRMR INTERIM PROVOST
55.00
.......................  
          X 374,933 0 66,257
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 32,919,234 0 3,298,578
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 6,407
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
ADAPTIVE WORKFORCE SOLUTIONS LLC

111 E RIVULON BLVD
GILBERT,AZ85297
TEMP NURSING AGENCY 131,673,274
TURNER PIKE JOINT VENTURE

50 LAKEFRONT BOULEVARD
BUFFALO,NY14202
CONSTRUCTION SVCS 75,273,387
DGA BUILDERS LLC

7612 COUNTY RD 42
VICTOR,NY14564
CONSTRUCTION SVCS 16,479,470
HOLDSWORTH KLIMOWSKI CONSTRUCTION

101 VICTOR HEIGHTS PARKWAY
VICTOR,NY14564
CONSTRUCTION SVCS 8,772,317
WEST RIDGE OBSTETRICS AND GYNECOLOGY LLP

1682 EMPIRE BLVD
WEBSTER,NY14580
MEDICAL SVCS 5,397,237
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 462
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a 310,719
b Membership dues..1b  
c Fundraising events..1c 3,937,200
d Related organizations1d 2,606,162
e Government grants (contributions)1e 394,609,756
f All other contributions, gifts, grants, and similar amounts not included above1f 139,551,428
g Noncash contributions included in lines 1a - 1f:$ 1g 32,485,993
h Total. Add lines 1a-1f....... 541,015,265
 Program Service RevenueAmt Business Code
2a SERVICES OF HOSPITALS 621500 4,090,069,722 4,083,914,716 6,155,006  
b EDUCATIONAL ACTIVITIES 611310 1,336,721,727 1,336,518,302 203,425  
c AUXILIARY ENTERPRISES 900099 124,353,753 124,353,753    
d RESEARCH & OTHER CONTR 900099 118,600,372 118,600,372    
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 5,669,745,574
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 104,691,350   5,457,344 99,234,006
4 Income from investment of tax-exempt bond proceeds 12,925,785     12,925,785
5 Royalties........... 5,114,538     5,114,538
(i) Real (ii) Personal
6a Gross rents 6a 2,795,709 34,465
b Less: rental expenses 6b 0 0
c Rental income or (loss) 6c 2,795,709 34,465
d Net rental income or (loss)....... 2,830,174     2,830,174
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 678,401,266  
b Less: cost or other basis and sales expenses 7b 601,390,365  
c Gain or (loss) 7c 77,010,901  
d Net gain or (loss)......... 77,010,901     77,010,901
8a Gross income from fundraising events (not including $ 3,937,200of contributions reported on line 1c). See Part IV, line 18 ....
8a 3,236,030
b Less: direct expenses ... 8b 1,837,623
c Net income or (loss) from fundraising events.. 1,398,407   1,398,407
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
 OtherRevenueMiscAmt
Business Code
11a MAG & CHAPEL FACILITY 531390 788,381   788,381  
b TRAVEL TOURS 561520 20,866   20,866  
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 809,247
12 Total revenue. See instructions..... 6,415,541,241 5,663,387,143 12,625,022 198,513,811
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....    
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 294,756,967 294,756,967
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 19,242,998 13,324,228 4,385,674 1,533,096
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 1,998,503 1,407,603 590,900  
7 Other salaries and wages........ 3,143,561,867 3,057,505,871 60,073,802 25,982,194
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 181,611,441 174,909,608 5,146,558 1,555,275
9 Other employee benefits ....... 461,881,089 440,230,273 16,645,000 5,005,816
10 Payroll taxes ........... 181,129,446 174,445,399 5,132,900 1,551,147
11 Fees for services (non-employees):        
a Management ...... 46,315,527 46,315,527    
b Legal ......... 8,831,492 5,563,840 3,267,652  
c Accounting ........... 1,422,971 85,378 1,337,593  
d Lobbying ........... 634,208 634,208    
e Professional fundraising services. See Part IV, line 17 289,441 289,441
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 289,173,293 281,831,073 5,818,695 1,523,525
12 Advertising and promotion .... 3,160,311 3,150,311 10,000  
13 Office expenses ....... 100,201,297 93,417,799 4,536,717 2,246,781
14 Information technology ...... 93,888,062 92,702,467 821,833 363,762
15 Royalties .. 1,359,112 1,359,112    
16 Occupancy ........... 163,469,660 162,865,069 596,893 7,698
17 Travel ............ 22,240,846 14,723,379 1,176,173 6,341,294
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 21,794,180 20,989,930 617,610 186,640
20 Interest ........... 54,408,886 52,401,087 1,541,855 465,944
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 259,143,099 249,580,189 7,343,673 2,219,237
23 Insurance ... 45,430,766 45,430,766    
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a MEDICAL SUPPLIES 819,684,656 819,684,184 437 35
b OTHER EXPENSES 87,925,780 32,658,621 53,582,070 1,685,089
c DIETARY SUPPLIES 42,250,532 40,250,273 1,809,962 190,297
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 6,345,806,430 6,120,223,162 174,435,997 51,147,271
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........   1  
2 Savings and temporary cash investments ......... 157,182,144 2 197,230,413
3 Pledges and grants receivable, net ...... 221,953,453 3 246,844,642
4 Accounts receivable, net ............. 607,057,038 4 709,527,238
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
8,539,825 5 9,694,525
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6  
7 Notes and loans receivable, net ........... 9,782,672 7 17,335,249
8 Inventories for sale or use ............ 66,144,984 8 74,628,683
9 Prepaid expenses and deferred charges ...... 28,940,875 9 34,321,378
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 5,575,902,659
b Less: accumulated depreciation 10b 3,550,204,550 2,343,017,795 10c 2,025,698,109
11 Investments—publicly traded securities . 456,900,663 11 891,114,053
12 Investments—other securities. See Part IV, line 11 ..... 4,224,621,038 12 4,608,257,482
13 Investments—program-related. See Part IV, line 11 .. 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 231,633,925 15 251,853,938
16 Total assets. Add lines 1 through 15 (must equal line 33)... 8,355,774,412 16 9,066,505,710
Liabilities 17 Accounts payable and accrued expenses ..... 694,620,345 17 861,874,867
18 Grants payable ...   18  
19 Deferred revenue ......... 76,412,647 19 73,438,445
20 Tax-exempt bond liabilities ......... 1,380,482,203 20 1,382,794,086
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties .. 258,906,797 23 242,232,061
24 Unsecured notes and loans payable to unrelated third parties .. 269,282,734 24 269,282,734
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 938,503,104 25 1,056,999,015
26 Total liabilities. Add lines 17 through 25.. 3,618,207,830 26 3,886,621,208
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 2,873,222,316 27 3,268,381,013
28 Net assets with donor restrictions ........... 1,864,344,266 28 1,911,503,489
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 4,737,566,582 32 5,179,884,502
33 Total liabilities and net assets/fund balances ........ 8,355,774,412 33 9,066,505,710
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
6,415,541,241
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
6,345,806,430
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
69,734,811
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
4,737,566,582
5
Net unrealized gains (losses) on investments ...............
5
372,583,109
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
5,179,884,502
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 511,951,318 466,305,507 460,415,153 491,656,138 541,015,265 2,471,343,381
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 511,951,318 466,305,507 460,415,153 491,656,138 541,015,265 2,471,343,381
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..  
6 Public support. Subtract line 5 from line 4. 2,471,343,381
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 511,951,318 466,305,507 460,415,153 491,656,138 541,015,265 2,471,343,381
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 108,997,960 16,498,221 69,162,280 93,134,168 117,274,329 405,066,958
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10 2,876,410,339
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
85.920 %
15
15
88.620 %
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI
). See instructions
8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2024
(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions.
 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions.
 
7 Excess distributions carryover to 2025. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
   
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e))
 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))
 
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
Yes
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
Yes
 
c
Media advertisements? ...................................................................................................
 
No
 
d
Mailings to members, legislators, or the public? .............................................................................
Yes
 
65
e
Publications, or published or broadcast statements? ...........................................................
 
No
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
No
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
Yes
 
634,143
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
No
 
i
Other activities? ...................................................................................................................
 
No
 
j
Total. Add lines 1c through 1i ....................................................................................................
634,208
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
SCHEDULE C, PART II-B, LINE 1 DETAIL OF LOBBYING ACTIVITIES THE UNIVERSITY OF ROCHESTER (THE "UNIVERSITY") ADVANCES ITS MISSIONS (EDUCATION, RESEARCH, HEALTH CARE AND COMMUNITY) WITH NATIONAL, STATE AND LOCAL ELECTED OFFICIALS, THEIR STAFF, OUR SURROUNDING COMMUNITY, AND WITH AGENCIES AT ALL LEVELS OF GOVERNMENT. THE UNIVERSITY ALSO INTERACTS WITH PEER INSTITUTIONS, D.C. AND ALBANY-BASED HIGHER EDUCATION AND MEDICAL ASSOCIATIONS, SCIENTIFIC COALITIONS AND SOCIETIES, AND CONSULTANTS TO ADVANCE ITS INTERESTS THROUGH POLICY, LEGISLATION AND REGULATIONS.
Schedule C (Form 990) 2024


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year ......... 27  
2 Aggregate value of contributions to (during year) 6,114,226  
3 Aggregate value of grants from (during year) 2,558,292  
4 Aggregate value at end of year ........ 15,455,193  
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $ 444,408
(ii)
Assets included in Form 990, Part X ...............................right arrow $ 46,218,477
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 2,822,249,187 2,669,033,784 2,590,832,044 3,008,813,319 2,202,355,252
b Contributions ... 34,978,720 34,935,077 29,588,224 38,522,208 43,511,528
c Net investment earnings, gains, and losses 335,481,005 248,099,268 177,746,789 -340,893,864 898,469,551
d Grants or scholarships ... 14,042,293 13,314,549 12,611,356 24,856,769 21,672,376
e Other expenditures for facilities
and programs ...
125,384,460 116,504,393 116,521,917 90,752,850 61,674,580
f Administrative expenses ....          
g End of year balance ...... 3,053,282,159 2,822,249,187 2,669,033,784 2,590,832,044 3,060,989,375
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow24.420 %
b
Permanent endowment right arrow31.720 %
c
Term endowment right arrow43.860 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
Yes
 
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   13,577,818 13,577,818
b Buildings ....   3,156,462,427 1,839,589,398 1,316,873,029
c Leasehold improvements   144,085,055 75,422,040 68,663,015
d Equipment ....   1,537,907,987 1,400,765,937 137,142,050
e Other .....   723,869,372 234,427,175 489,442,197
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 2,025,698,109
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) OPERATING INVESTMENTS
1,080,534,000 F

(B) CASH AND CASH EQUIVALENTS
197,230,413 F

(C) LTD PARTNERSHIPS AND SIMILAR INTERESTS
3,330,493,069 F
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 4,608,257,482
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
EST AMOUNTS DUE TO 3RD PARTY PAYERS (INSURERS/GOVT) 282,026,254
ACCRUED PENSION, POSTRETIREMENT& POST-EMPLOYMENT 598,851,661
ASSET RETIREMENT OBLIGATION 36,390,640
REFUNDABLE US GOV'T GRANTS FOR STUDENT LOANS 451,802
RIGHT OF USE-OPERATING LEASE 139,278,658




Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 1,056,999,015
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: TEXT OF FIN48 (ASC 740) DISCLOSURE FROM AUDITED FINANCIAL STATEMENTS THE UNIVERSITY AND THE MAJORITY OF ITS AFFILIATES ARE NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE GENERALLY EXEMPT FROM INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. UNRELATED ACTIVITIES AND INCOME, INCLUDING CERTAIN LABORATORY AND FACILITY RENTALS AND INCOME FROM LIMITED PARTNERSHIPS IN THE LONG-TERM INVESTMENT POOL, ARE SUBJECT TO FEDERAL AND STATE UNRELATED BUSINESS INCOME TAX. THE UNIVERSITY REGULARLY EVALUATES ITS TAX POSITION AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE OR ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS BASED ON CURRENTLY AVAILABLE REGULATORY GUIDANCE.
SCHEDULE D, PART I, LINE 1 DESCRIPTION OF DONOR ADVISED FUNDS THE UNIVERSITY OF ROCHESTER ("THE UNIVERSITY") OFFERS ITS DONORS THE OPPORTUNITY TO USE CONTRIBUTIONS TO CREATE DONOR-ADVISED FUNDS. A DONOR GENERALLY MAY ESTABLISH A DONOR-ADVISED FUND WITH THE UNIVERSITY BY SIGNING THE AGREEMENT AND THEN MAKING CONTRIBUTIONS TO THE FUND. THE DONOR IS ALLOWED TO RECOMMEND THE INVESTMENT OF THE FUND INTO EITHER A MONEY MARKET FUND OR THE UNIVERSITY'S GENERAL ENDOWMENT. THE DONOR MAY SERVE, OR MAY DESIGNATE ANOTHER PERSON TO SERVE, AS THE FUND ADVISOR, WHO MAKES GRANT RECOMMENDATIONS TO THE UNIVERSITY. THE GRANT RECOMMENDATIONS ARE NOT BINDING AND WILL BE SUBJECT TO THE UNIVERSITY'S DILIGENT REVIEW.
SCHEDULE D, PART III, LINE 4 DESCRIPTION OF COLLECTIONS THE UNIVERSITY'S MEMORIAL ART GALLERY MAINTAINS BROAD COLLECTIONS, COMPRISING NEARLY 11,000 OBJECTS SPANNING 5,000 YEARS OF ART HISTORY, THAT PROVIDES THE FOUNDATION FOR THE UNIVERSITY'S ROLE AS A SIGNIFICANT EDUCATIONAL CENTER COMMITTED TO BROADENING PEOPLES' UNDERSTANDING OF WORLD CULTURES, ART AND HISTORY. THE UNIVERSITY'S DEPARTMENT OF RARE BOOKS AND SPECIAL COLLECTIONS MAINTAINS RARE BOOK COLLECTIONS THAT INCLUDE PRINTED BOOKS, JOURNALS AND PAMPHLETS FROM 1472 TO THE PRESENT, AS WELL AS MANUSCRIPTS AND SPECIAL COLLECTIONS. THESE MATERIALS ARE PROVIDED FOR TEACHING, LEARNING AND RESEARCH PURPOSES.
SCHEDULE D, PART V USE OF ENDOWMENT FUNDS THE UNIVERSITY'S ENDOWMENT FUNDS ARE UTILIZED IN FURTHERANCE OF THE ORGANIZATION'S EXEMPT PURPOSES, INCLUDING THE PROVISION OF PERPETUAL ANNUAL SUPPORT FOR STUDENT FINANCIAL AID AND FACULTY SALARIES, AS WELL AS FOR CERTAIN FACILITIES AND ACADEMIC PROGRAMS.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE E(Form 990)
(Rev. January 2025)


Department of the Treasury
Internal Revenue Service
Schools

Right pointing arrow large image Complete if the organization answered "Yes" on Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047Open to Public Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
YES
NO
1
Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument, or in a resolution of its governing body? . . . . . . . . . . . . . . . . . .
1
Yes
 
2
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Yes
 
3
Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at
all times during its taxable year in a manner reasonably expected to be noticed by visitors to the homepage, or through
newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no
solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please
describe. If "No," please explain. If you need more space use Part II. . . . . . . . . . . . . . . . . . .
3
Yes
 
 
4
Does the organization maintain the following:
a
Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . . . . . .
4a
Yes
 
b
Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4b
Yes
 
c
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . .
4c
Yes
 
d
Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . . . . . .
4d
Yes
 
If you answered "No" to any of the above, please explain. If you need more space, use Part II.
 
5
Does the organization discriminate by race in any way with respect to:
a
Students' rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5a
 
No
b
Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5b
 
No
c
Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . . . .
5c
 
No
d
Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . . . . .
5d
 
No
e
Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5e
 
No
f
Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5f
 
No
g
Athletic programs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5g
 
No
h
Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5h
 
No
If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.
 
6a
Does the organization receive any financial aid or assistance from a governmental agency? . . . . . . . . . .
6a
Yes
 
b
Has the organization's right to such aid ever been revoked or suspended? . . . . . . . . . . . . . . . .
6b
 
No
If you answered "Yes" to either line 6a or line 6b, explain in Part II.
7
Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05
of Rev. Proc. 75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering racial nondiscrimination? If "No," explain in Part II. . . . . . . . . . . . . . . . . . . . . . . . . .
7
Yes
 
Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50085D
Schedule E (Form 990) (Rev. 1-2025)
Schedule E (Form 990) (Rev. 1-2025)
Page 2
Part II
Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also provide
any other additional information. See instructions.
Return Reference Explanation
SCHEDULE E, PART I, LINE 3 SEE SUPPLEMENTAL PAGE
SCHEDULE E, LINE 3A NONDISCRIMINATION POLICY STATEMENT ALL PUBLISHED UNIVERSITY OF ROCHESTER OPPORTUNITY ADVERTISEMENTS INCLUDE THE FOLLOWING STATEMENT: "THE UNIVERSITY OF ROCHESTER IS AN EQUAL OPPORTUNITY EMPLOYER." IN ADDITION, THE UNIVERSITY OF ROCHESTER'S NONDISCRIMINATION POLICY IS ADVERTISED TO PROSPECTIVE STUDENTS AND OTHERS IN THE COMMUNITY SERVED BY THE UNIVERSITY OF ROCHESTER THROUGH A NONDISCRIMINATION STATEMENT USED IN A WIDE VARIETY OF UNIVERSITY PROSPECTUS (FOR UNIVERSITY UNDERGRADUATES), UNDERGRADUATE BULLETINS AND GRADUATE BULLETINS. THE STATEMENT, WHICH ALSO APPEARS ON THE UNIVERSITY WEBSITE ON EQUAL OPPORTUNITY, READS AS FOLLOWS: THE UNIVERSITY OF ROCHESTER PROHIBITS AND WILL NOT ENGAGE IN DISCRIMINATION AND HARASSMENT ON THE BASIS OF AGE, COLOR, DISABILITY, DOMESTIC VIOLENCE VICTIM STATUS, ETHNICITY, GENDER IDENTITY OR EXPRESSION, GENETIC INFORMATION, MARITAL STATUS, FAMILIAL STATUS OR AN INDIVIDUAL'S REPRODUCTIVE HEALTH DECISION MAKING, MILITARY/VETERAN STATUS, NATIONAL ORIGIN, RACE (INCLUDING HAIR STYLE), RELIGION (INCLUDING RELIGIOUS ATTIRE AND FACIAL HAIR), CREED, SEX, SEXUAL ORIENTATION, CITIZENSHIP STATUS, OR ANY OTHER STATUS PROTECTED BY LAW (ANYONE INDIVIDUALLY, A "PROTECTED CLASS"). DISCRIMINATION OR HARASSMENT (INCLUDING HOSTILE WORK ENVIRONMENT HARASSMENT) BASED ON PROTECTED STATUS IS ILLEGAL, WILL NOT BE TOLERATED, AND IS CONSIDERED MISCONDUCT THAT WILL BE SUBJECT TO DISCIPLINE. THE UNIVERSITY IS COMMITTED TO FOSTERING, CULTIVATING, AND PRESERVING A CULTURE OF DIVERSITY, EQUITY, AND INCLUSION, A CENTRAL TENET OF OUR INSTITUTIONAL VISION AND VALUES. THE UNIVERSITY COMPLIES WITH ALL FEDERAL AND STATE LAWS THAT PROHIBIT DISCRIMINATION BASED ON THE PROTECTED CATEGORIES LISTED ABOVE, INCLUDING TITLE IX OF THE EDUCATION AMENDMENTS OF 1972, WHICH PROHIBITS SEX DISCRIMINATION (INCLUDING SEXUAL HARASSMENT AND VIOLENCE BASED ON SEX) IN THE UNIVERSITY'S EDUCATIONAL PROGRAMS AND ACTIVITIES, AND SECTION 504 OF THE REHABILITATION ACT OF 1973, WHICH PROHIBITS DISCRIMINATION ON THE BASIS OF DISABILITY.
SCHEDULE E, LINE 6A FINANCIAL AID/ASSISTANCE FROM GOV'T AGENCY THE UNIVERSITY OF ROCHESTER RECEIVES FINANCIAL ASSISTANCE FUNDS FOR STUDENTS, AS PROVIDED BY HHS PROGRAMS, AND HAS GOVERNMENT RESEARCH CONTRACTS AND GRANTS.
Schedule E (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE F(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region
(f) Total expenditures
for and investments
in the region
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES CONFERENCES/SEMINARS 90,630
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 1,492
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES RESEARCH 11,664
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES MEDICAL SERVICES 5,297
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES TEACHING SERVICES 5,682
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES OTHER 6,194
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES CONFERENCES/SEMINARS 620,434
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 109,253
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES RESEARCH 107,866
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD 11,604
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MEDICAL SERVICES 15,024
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES TEACHING SERVICES 8,444
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES ALUMNI TRAVEL 3,199
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES OTHER 4,195
EAST ASIA AND THE PACIFIC 0 0 FUNDRAISING   55,372
EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING   16,234
EUROPE (INCLUDING ICELAND AND GREENLAND) 1 0 PROGRAM SERVICES CONFERENCES/SEMINARS 1,586,527
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES CONTINUING EDUCATION 2,390
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES EVENTS 1,251
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 38,944
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES RESEARCH 335,920
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDY ABROAD 91,355
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES MEDICAL SERVICES 7,890
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES TEACHING SERVICES 87,994
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES OTHER 65,397
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 FUNDRAISING   24,044
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 GRANTMAKING   390,386
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES CONFERENCES/SEMINARS 65,040
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 14,389
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES RESEARCH 11,907
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD 1,000
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES TEACHING SERVICES 112
MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING   204,623
NORTH AMERICA 0 0 PROGRAM SERVICES CONFERENCES/SEMINARS 570,778
NORTH AMERICA 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 5,860
NORTH AMERICA 0 0 PROGRAM SERVICES RESEARCH 93,239
NORTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD 3,302
NORTH AMERICA 0 0 PROGRAM SERVICES TEACHING SERVICES 14,602
NORTH AMERICA 0 0 PROGRAM SERVICES ALUMNI TRAVEL 486
NORTH AMERICA 0 0 PROGRAM SERVICES OTHER 9,051
NORTH AMERICA 0 0 FUNDRAISING   15,231
NORTH AMERICA 0 0 GRANTMAKING   653,571
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES CONFERENCES/SEMINARS 6,678
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 4,207
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES RESEARCH 241
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES TEACHING SERVICES 3,578
SOUTH AMERICA 0 0 PROGRAM SERVICES CONFERENCES/SEMINARS 141,069
SOUTH AMERICA 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 4,419
SOUTH AMERICA 0 0 PROGRAM SERVICES RESEARCH 14,926
SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD 1,884
SOUTH AMERICA 0 0 PROGRAM SERVICES TEACHING SERVICES 11,777
SOUTH ASIA 0 0 PROGRAM SERVICES CONFERENCES/SEMINARS 43,513
SOUTH ASIA 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 22,340
SOUTH ASIA 0 0 PROGRAM SERVICES RESEARCH 13,673
SOUTH ASIA 0 0 PROGRAM SERVICES STUDY ABROAD 3,385
SOUTH ASIA 0 0 PROGRAM SERVICES MEDICAL SERVICES 299
SOUTH ASIA 0 0 PROGRAM SERVICES TEACHING SERVICES 2,176
SOUTH ASIA 0 0 PROGRAM SERVICES OTHER 3,076
SOUTH ASIA 0 0 FUNDRAISING   1,058
SUB-SAHARAN AFRICA 12 2 PROGRAM SERVICES CONFERENCES/SEMINARS 80,113
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDENT RECRUITMENT 375
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES RESEARCH 322,144
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD 4,690
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES MEDICAL SERVICES 6,680
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES TEACHING SERVICES 13,876
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES OTHER 5,555
SUB-SAHARAN AFRICA 0 0 GRANTMAKING   47,574
CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS   1,319,626,845
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 INVESTMENTS   89,829,931
3a Sub-total .... 0 0 850,646
b Total from continuation sheets to Part I ... 13 2 1,414,733,309
c Totals (add lines 3a and 3b) 13 2 1,415,583,955
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)
(c) Region (d) Purpose of
grant
(e) Amount of
cash grant
(f) Manner of
cash
disbursement
(g) Amount
of noncash
assistance
(h) Description
of noncash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
 
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant
(e) Manner of cash
disbursement
(f) Amount of
noncash
assistance
(g) Description
of noncash
assistance
(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
SCHEDULE F, PART I, LINE 3(C) SUBAWARDS ISSUED TO FOREIGN ENTITIES IN FURTHERANCE OF ITS RESEARCH ACTIVITIES THE UNIVERSITY OF ROCHESTER MAKES SUB-AWARDS TO OTHER FOREIGN ORGANIZATIONS THAT PERFORM RESEARCH IN CONNECTION WITH RESEARCH GRANTS AWARDED TO THE UNIVERSITY. THE UNIVERSITY DOES NOT CATEGORIZE THESE SUB-AWARDS AS "FOREIGN ACTIVITIES OR GRANTS" FOR FORM 990, SCHEDULE F REPORTING, SINCE THE FOREIGN RECIPIENT ORGANIZATIONS PERFORM RESEARCH SERVICES FOR THE UNIVERSITY AND ARE CONSIDERED INDEPENDENT CONTRACTORS WHICH SERVE THE DIRECT NEEDS OF THE UNIVERSITY.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  



SCHEDULE G (Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser)
(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity
(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i)
(vi) Amount paid to
(or retained by)
organization
Yes No
 
RUFFALO NOEL LEVITZ LLC
5249 NORTH PARK PLACE NE 1061
 
CEDAR RAPIDS, IA52402
    No 78,708 289,441 -210,733
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow 78,708 289,441 -210,733
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
NY
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.




VerticalRevenue
(a) Event #1

GCHAS GALA
(event type)
(b) Event #2

TTYH WINE AUCTION
(event type)
(c) Other events

10
(total number)
(d) Total events
(add col. (a) through col. (c))

1

Gross receipts . . . . .

2,117,317

2,215,303

2,840,610

7,173,230

2

Less: Contributions . . . .

480,140

1,363,344

2,093,716

3,937,200
3 Gross income (line 1 minus
line 2) . . . . . .

1,637,177

851,959

746,894

3,236,030



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .     54,009 54,009
6 Rent/facility costs . . . . 11,390 139,157 177,986 328,533
7 Food and beverages . . . 200,000 61,525 198,366 459,891
8 Entertainment . . . .   4,600 32,379 36,979
9 Other direct expenses . . . 172,209 255,210 530,792 958,211
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 1,837,623
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow 1,398,407
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo
(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1

Gross revenue . . . . .

 

 

 

 
VerticalDirectExpenses

2

Cash prizes . . . . .

 

 

 

 

3

Noncash prizes . . . .

 

 

 

 

4

Rent/facility costs . . . .

 

 

 

 

5

Other direct expenses . . .

 

 

 

 


6


Volunteer labor . . . .
%
%
%


7

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

 

8

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
SCHEDULE G, PART I, LINE 2(B), ITEM #1 ADDITIONAL INFORMATION REGARDING FUNDRAISING ACTIVITIES GROSS RECEIPTS REPORTED IN PART I, LINE 1, COLUMN (IV) REPRESENT PHONE DONATIONS ONLY RECEIVED PURSUANT TO RUFFALO NOEL LEVITZ'S SOLICITATION EFFORTS. ON-LINE DONATIONS TO THE UNIVERSITY, WHICH MAY HAVE BEEN PROMPTED BY A PHONE SOLICITATION, ARE NOT REFLECTED IN THIS COLUMN. ADDITIONALLY, THE AMOUNT PAID TO RUFFALO NOEL LEVITZ AS REPORTED IN PART I, LINE 2B, COLUMN (V) INCLUDES BOTH PHONE SOLICITATION/TELEMARKETING SERVICES AND NON-SOLICITATION EFFORTS RELATED TO ALUMNI ENGAGEMENT AND DATA ENRICHMENT. THESE NON-SOLICITATION EFFORTS HAVE RESULTED IN IMPROVED ALUMNI CONTACT INFORMATION FOR THE UNIVERSITY'S USE AND INCLUDES SERVICES TO UPDATE ADDRESSES, CELL PHONE NUMBERS, EMAIL ADDRESSES AND SOCIAL HANDLES.
Schedule G (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE H
(Form 990)
Department of the Treasury
Internal Revenue Service
Hospitals
Medium right arrow Complete if the organization answered "Yes" on Form 990, Part IV, question 20a.
Medium right arrow Attach to Form 990.
Medium right arrow Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
Financial Assistance and Certain Other Community Benefits at Cost
Yes
No
1a
Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .
1a
Yes
 
b
If "Yes," was it a written policy? ......................
1b
Yes
 
2
If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.
3
Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.
a
Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?
If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:
3a
Yes
 
%
b
Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate
which of the following was the family income limit for eligibility for discounted care: . . . . . . . .
3b
Yes
 
%
c
If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.
4
Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? . . . . . . . . . . . . .

4

Yes

 
5a
Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

5a

Yes

 
b
If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .
5b
Yes
 
c
If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care? . . . . . . . . . . . . .
5c
 
No
6a
Did the organization prepare a community benefit report during the tax year? . . . . . . . . .
6a
Yes
 
b
If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .
6b
Yes
 
Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.
7
Financial Assistance and Certain Other Community Benefits at Cost
Financial Assistance and
Means-Tested
Government Programs
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community benefit expense (d) Direct offsetting revenue (e) Net community benefit expense (f) Percent of total expense
a Financial Assistance at cost
(from Worksheet 1) . . .
    39,608,869 4,779,689 34,829,180 0.550 %
b Medicaid (from Worksheet 3, column a) . . . . .     788,233,061 510,013,263 278,219,798 4.400 %
c Costs of other means-tested government programs (from Worksheet 3, column b) . .     10,995,100 3,945,002 7,050,098 0.110 %
d Total Financial Assistance and Means-Tested Government Programs . . . . .     838,837,030 518,737,954 320,099,076 5.060 %
Other Benefits
e Community health improvement services and community benefit operations (from Worksheet 4).     2,059,699 16,855 2,042,844 0.030 %
f Health professions education (from Worksheet 5) . . .     207,497,848 10,906,101 196,591,747 3.110 %
g Subsidized health services (from Worksheet 6) . . . .     738,003,676 509,375,376 228,628,300 3.610 %
h Research (from Worksheet 7) .     242,443,391 242,443,391    
i Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .     160,864 0 160,864 0 %
j Total. Other Benefits . .     1,190,165,478 762,741,723 427,423,755 6.750 %
k Total. Add lines 7d and 7j .     2,029,002,508 1,281,479,677 747,522,831 11.810 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page
Part II
Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community building expense (d) Direct offsetting
revenue
(e) Net community building expense (f) Percent of total expense
1 Physical improvements and housing            
2 Economic development            
3 Community support     274,896   274,896 0 %
4 Environmental improvements            
5 Leadership development and
training for community members
           
6 Coalition building            
7 Community health improvement advocacy            
8 Workforce development            
9 Other            
10 Total     274,896   274,896 0 %
Part III
Bad Debt, Medicare, & Collection Practices
Section A. Bad Debt Expense
Yes
No
1
Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................
1
Yes
 
2
Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......
2
25,547,323
3
Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......
3
550,397
4
Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.
Section B. Medicare
5
Enter total revenue received from Medicare (including DSH and IME).....
5
322,552,869
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
391,174,111
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
-68,621,242
8
Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:
Section C. Collection Practices
9a
Did the organization have a written debt collection policy during the tax year? ..........
9a
Yes
 
b
If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year
contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI .........................

9b

Yes

 
Part IV
Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)
(a) Name of entity (b) Description of primary
activity of entity
(c) Organization's
profit % or stock
ownership %
(d) Officers, directors,
trustees, or key
employees' profit %
or stock ownership %
(e) Physicians'
profit % or stock
ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page
Part VFacility Information
Section A. Hospital Facilities
(list in order of size from largest to smallest—see instructions)How many hospital facilities did the organization operate during the tax year?1Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility)
Licensed Hospital General Medical and Surgical Children's Hospital Teaching Hospital Critical Access Hospital Research Facility ER-24Hours ER-Other Other (describe) Facility reporting group
1 STRONG MEMORIAL HOSPITAL & EXT CLINICS
601 ELMWOOD AVENUE
ROCHESTER,NY14642
WWW.URMC.ROCHESTER.EDU/STRONG-MEMORIAL
2701005H
X X X X   X X   OUTPATIENT MED CLINICS, OUTPATIENT MENTAL HEALTH, MEHTADONE CLINIC, URGENT C  
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 4
Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
STRONG MEMORIAL HOSPITAL & EXT CLINICS
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):
1
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................ 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C............... 2   No
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 25
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5 Yes  
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a Yes  
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b Yes  
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. ..............
8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 25
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): SEE SCHEDULE H, PART V, SECTION C
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?............................... 12a   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
STRONG MEMORIAL HOSPITAL & EXT CLINICS
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 200.000000000000%
and FPG family income limit for eligibility for discounted care of 400.000000000000%
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a Described the information the hospital facility may require an individual to provide as part of his or her application
b Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application
c Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process
d Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications
e Other (describe in Section C)
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
HTTPS://WWW.URMC.ROCHESTER.EDU/GETMEDIA/0BC830CE-7DF0-45CA-A59C-E1D40DD0345
b
HTTPS://WWW.URMC.ROCHESTER.EDU/GETMEDIA/0E0739E8-B2C2-4D36-9F5B-DC43108F50B
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 6
Part VFacility Information (continued)

Billing and Collections
STRONG MEMORIAL HOSPITAL & EXT CLINICS
Name of hospital facility or letter of facility reporting group  
Yes No
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
f
19 Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 7
Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
STRONG MEMORIAL HOSPITAL & EXT CLINICS
Name of hospital facility or letter of facility reporting group  
Yes No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ............................... 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 8
Part V
Facility Information (continued)
Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference Explanation
STRONG MEMORIAL HOSPITAL & EXT CLINICS PART V, SECTION B, LINE 5: UR STRONG CONDUCTED ITS COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) IN COLLABORATION WITH OTHER HOSPITALS, THE HEALTH DEPARTMENT, COMMUNITY BASED ORGANIZATIONS, AND RESIDENTS IN MONROE COUNTY. THE OVERSIGHT GROUP, CALLED THE COMMUNITY HEALTH IMPROVEMENT WORKGROUP (CHIW) MEETS MONTHLY TO CONDUCT THE CHNA WHEN INDICATED AND TO IMPLEMENT THE COMMUNITY-WIDE IMPROVEMENT STRATEGY. COMMUNITY INPUT IS CRITICAL THROUGHOUT THE CHNA PROCESS, THE IMPROVEMENT PLANNING PROCESS, AND THE IMPLEMENTATION PROCESS. ONGOING COMMUNITY ENGAGEMENT IS VITAL TO INFORM THE AGENDA. EACH OF THE HOSPITAL SYSTEMS INCLUDED IN THE CHNA: UNIVERSITY OF ROCHESTER STRONG MEMORIAL HOSPITAL, HIGHLAND HOSPITAL, ROCHESTER GENERAL, AND UNITY HOSPITAL TOOK INTO ACCOUNT INPUT FROM PERSONS WHO REPRESENT THE COMMUNITY. THE MONROE COUNTY DEPARTMENT OF PUBLIC HEALTH WAS REPRESENTED AT EACH CHIW MEETING BY DR. MARIELENA VELEZ DE BROWN, COMMISSIONER OF PUBLIC HEALTH, AND/OR KATHY CARELOCK, BSN MANAGER OF PUBLIC HEALTH NURSING SERVICES FOR THE MONROE COUNTY DEPT OF PUBLIC HEALTH. DR. VELEZ DE BROWN AND MS. CARELOCK ARE VERY AWARE OF COMMUNITY NEEDS, OVERSEE THE YOUTH RISK BEHAVIOR SURVEY PROCESS AND ARE EXPERTS IN EFFECTIVE PUBLIC HEALTH ASSESSMENT AND INTERVENTION. THERESA GREEN, PHD, MBA, DIRECTOR OF COMMUNITY HEALTH POLICY FROM THE URMC CENTER FOR COMMUNITY HEALTH AND PREVENTION, AND DEPT OF PUBLIC HEALTH BOARD PRESIDENT, PROVIDED EXPERT ADVICE ON COMMUNITY ENGAGEMENT AND EVIDENCE-BASED INTERVENTIONS. IN ADDITION, COMMON GROUND HEALTH, WHO REPRESENTS THE COMMUNITY VOICE TO THE CHIW, AND WHO MANAGES BOTH THE AFRICAN AMERICAN HEALTH COALITION AND THE LATINO HEALTH COALITION FOR MONROE COUNTY, WAS REPRESENTED AT EACH MEETING BY EITHER DINA FATICONE, DIRECTOR OF COMMUNITY HEALTH AND ENGAGEMENT OR LUCAS SEINK, MSBA, CASAC, HEALTH PLANNING RESEARCH ANALYST, OR BOTH.SPECIFICALLY, FOR THE 2025 CHNA, COMMUNITY INPUT WAS ACQUIRED BY REVIEWING EXISTING COMMUNITY REPORTS AND BY DISCUSSIONS WITH EXISTING COMMUNITY-BASED GROUPS ABOUT THE DATA-IDENTIFIED NEEDS. RECENTLY, COMMON GROUND HEALTH REPORTED THE RESULTS OF ITS SUMMER 2022 "MY HEALTH STORY" SURVEY IN A SPOTLIGHT REPORT TITLED "SELF-REPORTED HEALTH CONCERNS IN THE FINGER LAKES REGION, 2022". THIS SERVED AS A STARTING POINT TO COMMUNITY INPUT. BETWEEN JULY AND NOVEMBER 2024, CHIW LEADERSHIP FACILITATED A SERIES OF ENGAGEMENT SESSIONS WITH DIVERSE GROUPS ACROSS THE COUNTY TO GATHER INPUT TO INFORM THE CHNA. GROUPS INCLUDED ADVISORY BOARDS, THE MONROE COUNTY BOARD OF HEALTH, COMMUNITY-BASED COALITIONS AND THE ROCHESTER FLOWER CITY AMERICORPS MEMBERS. THIS HIGH-LEVEL COLLABORATION AMONG COMMUNITY MEMBERS, PUBLIC HEALTH PROVIDERS AND HOSPITAL SYSTEMS, ALONG WITH THE ROBUST PROCESS OF COMMUNITY INPUT GATHERING, PROVIDES A TRULY COMMUNITY-BASED HEALTH NEEDS ASSESSMENT AND IMPROVEMENT PLAN.
STRONG MEMORIAL HOSPITAL & EXT CLINICS PART V, SECTION B, LINE 6A: THE CHNA WAS CONDUCTED WITH SEVERAL OTHER HOSPITAL FACILITIES. ANASSESSMENT OF MONROE COUNTY WAS CONDUCTED JOINTLY BY UNIVERSITY OFROCHESTER STRONG MEMORIAL HOSPITAL AND HIGHLAND HOSPITAL, AND ROCHESTERREGIONAL HEALTH INCLUDING ROCHESTER GENERAL HOSPITAL AND UNITY HOSPITAL
STRONG MEMORIAL HOSPITAL & EXT CLINICS PART V, SECTION B, LINE 6B: THE CHNA WAS CONDUCTED WITH SEVERAL OTHER ORGANIZATIONS BESIDES THE HOSPITAL FACILITIES. THE MONROE COUNTY DEPARTMENT OF PUBLIC HEALTH WAS VERY ENGAGED IN THE CHNA PROCESS, WAS PRESENT AT EACH MEETING AND ASSISTED WITH DATA ANALYSIS AND IMPROVEMENT PLANNING. COMMON GROUND HEALTH IS THE REGIONAL PLANNING AGENCY AND WAS REPRESENTED AT ALMOST EVERY MEETING OF THE COMMUNITY HEALTH IMPROVEMENT WORKGROUP (CHIW), AND WAS INSTRUMENTAL IN DEVELOPING THE CHNA, BOTH BY PROVIDING DATA AND ASSISTING WITH COMMUNITY ENGAGEMENT. THE MONROE COUNTY CHIW OVERSEES THE CHNA PROCESS AS WELL AS THE CHIP CREATION AND IMPLEMENTATION. THERE ARE SEVERAL COMMUNITY-BASED ADVISORY MEMBERS OF THE CHIW WHO HELPED CONDUCT THE CHNA INCLUDING REPRESENTATIVES FROM: GOODWILL (211 AND 988 SYSTEMS), ACTION FOR A BETTER COMMUNITY, CENTER FOR TOBACCO-FREE FINGER LAKES, THE CITY OF ROCHESTER, FINGER LAKES PERFORMING PROVIDER SYSTEM (LOCAL DSRIP AGENCY), MONROE COUNTY OFFICE OF MENTAL HEALTH, AGENCIES FOR THE UNHOUSED, ROCHESTER-MONROE ANTI-POVERTY INITIATIVE, ROCHESTER REGIONAL HEALTH INFORMATIONAL EXCHANGE, RONALD MCDONALD HOUSE, UNITED WAY OF GREATER ROCHESTER, TRILLIUM HEALTH, ANTHONY JORDAN HEALTH CENTER (FQHC) AND WILMOT CANCER INSTITUTE.
STRONG MEMORIAL HOSPITAL & EXT CLINICS PART V, SECTION B, LINE 7D: PART V, SECTION B, LINE 7A&D,10 - CHNA & IMP PLAN PUBLIC AVAILABILITYTHE CHNA REPORT WAS MADE WIDELY AVAILABLE TO THE PUBLIC. A COPY OF THE ORGANIZATION'S CHNA AND IMPLEMENTATION/IMPROVEMENT PLAN CAN BE FOUND AT: HTTPS://WWW.URMC.ROCHESTER.EDU/COMMUNITY-HEALTH/HEALTH-POLICY/COMMUNITY-HEALTH-NEEDS-ASSESSMENT-IMPROVEMENT-PLAN OUR CHNA AND IMPLEMENTATION/IMPROVEMENT PLAN ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND ARE ALSO POSTED ON THE COLLABORATING HOSPITAL SYSTEM'S WEBSITES AND ON THE MONROE COUNTY DEPARTMENT OF PUBLIC HEALTH'S WEBSITE. OUR CHIW MEETINGS ARE OPEN TO THE PUBLIC UPON REQUEST AND THE CHNA WAS DISCUSSED WITH EACH OF THE HOSPITALS BOARD OF DIRECTORS. IN ADDITION, THE CHNA AND CHIP HAS BEEN SHARED WITH NUMEROUS COMMUNITY AGENCIES AND STUDENT GROUPS AT CLASSES OR MEETINGS WHERE MEMBERS OF THE CHIW PRESENT. INFORMATION IS ALWAYS SHARED AS TO WHERE TO FIND THE COMPLETE REPORT.
STRONG MEMORIAL HOSPITAL & EXT CLINICS PART V, SECTION B, LINE 11: IN CONDUCTING THE 2025 CHNA, SEVERAL PRIORITY NEEDS WERE IDENTIFIED. THE CHIW MEMBERS DISCUSSED SEVERAL CHARACTERISTICS THAT WOULD HELP TO DEFINE HOW TO PRIORITIZE THE MANY NEEDS IN MONROE COUNTY. IMPORTANT CRITERIA FOR SELECTION INCLUDED THE DEGREE TO WHICH THE COMMUNITY SAW THIS AS A PROBLEM, THE MAGNITUDE OF THE NEED IN MONROE COUNTY, AND THE SEVERITY OF THE NEED. REVIEW OF SEVERAL DATA SOURCES AS WELL AS COMMUNITY ENGAGEMENT AND REPORT REVIEW YIELDED THE IDENTIFICATION OF SEVERAL AREAS OF CONCERN THAT FIT THE PRIORITIZATION CRITERIA. THE CHIW EXAMINED MONROE COUNTY METRICS AGAINST THE NEW YORK STATE'S PREVENTION AGENDA DASHBOARD AND 2030 PREVENTION AGENDA GOALS. THE CHIW PRIORITIZED AREAS THAT WERE IDENTIFIED BY THE COMMUNITY AS CRITICAL, AND AREAS WHERE THE MAGNITUDE OF THE NEED WAS SIGNIFICANT (BY EXAMINING THE MONROE COUNTY STATISTIC AGAINST STATE AVERAGES, AND PREVENTION AGENDA GOALS). THREE PRIORITY AREAS WERE SELECTED FOR THE 2025-2027 MONROE COUNTY COMMUNITY HEALTH IMRPOVEMENT PLAN, IN ACCORDANCE WITH THE NYS PREVENTION AGENDA, AND THE URMC HOSPITALS WILL WORK TO ADDRESS THESE AREAS. (1) ECONOMIC STABILITY REDUCE THE PERCENTAGE OF PEOPLE LIVING IN POVERTY, AND THE IMPACT OF POVERTY ON HEALTH, WITH SPECIAL ATTENTION TO ROCHESTER RESIDENTS. (2) MENTAL WELLNESS DECREASE THE PERCENTAGE OF ADULTS IN MONROE COUNTY WHO EXPERIENCE FREQUENT MENTAL DISTRESS FROM ANXIETY AND STRESS. (3) HEALTHY BIRTHS DECREASE THE RATE OF MATERNAL MORTALITY IN MONROE COUNTY SPECIFICALLY REDUCING DIFFERENCES IN HEALTH OUTCOMES. TO ADDRESS THESE STRATEGIES, SEVERAL EVIDENCE-BASED INTERVENTIONS WERE SELECTED. THE CHIW EXTENSIVELY REVIEWED THE NYS PREVENTION AGENDA FOR EVIDENCE-BASED INTERVENTIONS FOR EACH STRATEGY AND CATALOGUED WHAT WAS ALREADY BEING DONE IN MONROE COUNTY. TO IMPROVE ECONOMIC STABILITY THERE ARE THREE EVIDENCE-INFORMED STRATEGIES: (1) LINK RESIDENTS TO CAREER PATHWAYS AND EDUCTIONAL PROGRAMS IN NEEDED HEALTH PROFESSIONS; (2) BUILD STRONG COLLABORATION BETWEEN THE CHIW AND THE ROCHESTER-MONROE ANTIPOVERTY INITIATIVE; AND (3) SCREEN PATIENTS FOR SOCIAL NEEDS AND CONNECT PATIENTS TO NEEDED RESOURCES. TO IMPROVE MENTAL WELLNESS THERE ARE TWO EVIDENCE-INFORMED STRATEGIES: (1) PROMOTE SOCIAL PRESCRIBING AND PROGRAMS THAT ARE RESOURCES FOR SOCIAL CONNECTION, AND (2) PROMOTE EVIDENCE-BASED MINDFULNESS PROGRAMS.TO IMPROVE HEALTHY BIRTHS THERE ARE THREE EVIDENCE-INFORMED STRATEGIES: (1) SUPPORT COMMUNITY-BASED DOULA PROGRAMS, (2) CONNECT HIGH-RISK PEOPLE TO HOME VISITATION PROGRAMS, AND (3) EXPLORE QUANTITATIVE AND QUALITATIVE DATA FOR DRIVERS OF OUTCOME DIFFERENCES. THE URMC WILL CONTINUE TO SUPPORT A MINI-GRANT PROCESS TO PROVIDE RESOURCES TO COMMUNITY-BASED ORGANIZATIONS THAT ARE WORKING TO ADVANCE THESE THREE PRIORITY AREAS. MINI-GRANT AWARDS ARE GIVEN ANNUALLY AND RESULTS ARE TRACKED AND REPORTED.IN SELECTING THESE AREAS, SEVERAL OTHER HEALTH PRIORITY AREAS COULD NOT BE PRIORITIZED. THERE ARE NOT ENOUGH RESOURCES TO ADDRESS ALL THE AREAS OF NEED SIMULTANEOUSLY AND THEREFORE SOME AREAS CANNOT BE ACTIONABLE. THE CHIW USED THE SELECTION CRITERIA, AND THE DATA IN RELATION TO THE NYS PREVENTION AGENDA TO SELECT AREAS OF PRIORITY. THE OTHER NON-SELECTED HEALTH CONCERNS ARE STILL SIGNIFICANT NEEDS THAT MUST BE ADDRESSED TO IMPROVE THE HEALTH OF MONROE COUNTY. THESE INCLUDE: ACCESS TO CARE, CULTURAL UNDERSTANDING AMONG HEALTH CARE WORKERS, PREVENTIVE CARE AND HEALTH EDUCATION, AGING OF THE POPULATION, OPIOID ADDICTION AND OVERDOSE, OBESITY AND OVERWEIGHT. ALTHOUGH NOT SPECIFICALLY PRIORITIZED IN THE CHIW, SEVERAL DEPARTMENTS WITHIN THE HOSPITAL ARE WORKING WITH COMMUNITY AGENCIES TO ADDRESS THESE PROBLEMS. THE CHIW WILL CONTINUE TO FOLLOW THESE AREAS AND TO SUPPORT ANY AGENCY WORKING PRODUCTIVELY ON THESE HEALTH CONCERNS. IN ADDITION, SOME OF THESE SECONDARY NON-SELECTED ISSUES WILL BE ADDRESSED WITHIN THE TWO SELECTED FOCUS AREAS, A BIT LATER. BY FOCUSING ON SOCIAL DETERMINANTS AND UPSTREAM INTERVENTIONS, THE CHIW HOPES TO EXPAND ITS IMPACT TO OTHER AREAS OF NEED, NOT SELECTED AS FOCUS AREAS AT THIS TIME.PROGRESS ON THE IMPLEMENTATION STRATEGY IS WIDELY AVAILABLE TO THE PUBLIC AND CAN BE FOUND ON THE SAME WEBSITE AS THE CHNA (HTTPS://WWW.URMC.ROCHESTER.EDU/COMMUNITY.ASPX).
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 9
Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility
(list in order of size, from largest to smallest)
How many non-hospital health care facilities did the organization operate during the tax year?11
Name and address Type of Facility (describe)
1 1 - EASTMAN DENTAL CENTER
625 ELMWOOD AVENUE
ROCHESTER,NY14620
OUTPATIENT DENTAL CLINIC
2 2 - UNIVERSITY DENTAL FACULTY GROUP
2400 SOUTH CLINTON AVENUE BLDG H
STE220
ROCHESTER,NY14618
OUTPATIENT DENTAL CLINIC
3 3 - EASTMAN DENTAL CENTER
180 SAWGRASS DRIVE
ROCHESTER,NY14620
OUTPATIENT DENTAL CLINIC
4 4 - EASTMAN DENTAL CLINIC AT SCHOOL #17
158 ORCHARD ST
ROCHESTER,NY14611
OUTPATIENT DENTAL CLINIC
5 5 - EASTMAN DENTAL - DOWNTOWN CLINIC
228 E MAIN ST
ROCHESTER,NY14604
OUTPATIENT DENTAL CLINIC
6 6 - EASTMAN DENTAL CENTER
601 ELMWOOD AVE
ROCHESTER,NY14642
OUTPATIENT DENTAL CLINIC
7 7 - EDC SMILEMOBILE VANS
625 ELMWOOD AVE
ROCHESTER,NY14620
OUTPATIENT DENTAL CLINIC
8 8 - CULVER COMPLEX CARE CENTER
905 CULVER ROAD
ROCHESTER,NY14609
OUTPATIENT DENTAL CLINIC
9 9 - EASTMAN DENTAL CENTER
5100 WEST TAFT ROAD
LIVERPOOL,NY13088
OUTPATIENT DENTAL CLINIC
10 10 - EASTMAN DENTAL CLINIC AT EAST HIGH SCHL
1801 E MAIN ST
ROCHESTER,NY14609
OUTPATIENT DENTAL CLINIC
11 11 - EASTMAN DENTAL CENTER
7329 SENECA ROAD
HORNELL,NY14843
OUTPATIENT DENTAL CLINIC
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 10
Part VI
Supplemental Information
Provide the following information.
1 Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2 Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B.
3 Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4 Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5 Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6 Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7 State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.
Form and Line Reference Explanation
PART I, LINE 7: PART I, LINE 7- COSTING METHODOLOGY USEDTHE COSTING METHODOLOGY USED IN CALCULATING THE AMOUNTS REPORTED ON THELINE 7 TABLE IS BASED ON A COST ACCOUNTING SYSTEM.CONSISTENT WITH PRIOR YEARS, DUE TO THE ADOPTION OF ACCOUNTINGPRONOUNCEMENT ASC 606, IMPLICIT PRICE CONCESSIONS ARE TREATED AS ACONTRA-REVENUE ITEM ON THE STATEMENT OF REVENUE.
PART I, LINE 7G: PART I, LINE 7G- SUBSIDIZED HEALTH SERVICESCOSTS ATTRIBUTABLE TO A PHYSICIAN CLINIC WERE INCLUDED ON PART I, LINE7G,SUBSIDIZED HEALTH SERVICES, AND INCLUDED TOTAL COMMUNITY BENEFIT EXPENSEOF $136,999,204; DIRECT OFFSETTING REVENUE OF $111,140,379, NET COMMUNITY BENEFIT EXPENSE OF $25,858,825.PART I, LINE 7, COL. (F) - BAD DEBT EXPENSE AND DIRECT OFFSETTING REVENUETHE AMOUNT OF BAD DEBT EXPENSE INCLUDED ON FORM 990 PART IX, LINE 25 COLUMN (A) BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE REPORTED ON LINE 7, COLUMN (F) WAS $25,547,323
PART I, LN 7 COL(F): PART III, SECTION A, LINE 4- IMPLICIT PRICE CONCESSION FOOTNOTETHE TEXT OF THE IMPLICIT PRICE CONCESSION (BAD DEBT EXPENSE) FOOTNOTE FORTHE UNIVERSITY CAN BE FOUND ON PAGE 17 (ITEM W) OF THE ELECTRONICALLYATTACHED AUDITED FINANCIAL STATEMENTS.
PART III, LINE 2: PART III, SECTION A, LINE 2- IMPLICIT PRICE CONCESSIONS/BAD DEBT EXPENSETHE COSTING METHODOLOGY USED IN DETERMINING THE AMOUNTS REPORTED ON LINES2 AND 3 IS BASED ON ACTUAL CHARGES WRITTEN OFF (AMOUNTS THAT ARE DEEMEDTO BE UNCOLLECTIBLE AND RECORDED AS IMPLICIT PRICE CONCESSIONS UNDERACCOUNTING PRONOUNCEMENT ASC 606).PART III, SECTION A, LINE 4- IMPLICIT PRICE CONCESSION FOOTNOTETHE TEXT OF THE IMPLICIT PRICE CONCESSION (BAD DEBT EXPENSE) FOOTNOTE FORTHE UNIVERSITY CAN BE FOUND ON PAGE 17 (ITEM W) OF THE ELECTRONICALLYATTACHED AUDITED FINANCIAL STATEMENTS.
PART II- DETAIL OF COMMUNITY BUILDING ACTIVITIES UR STRONG HAS SEVERAL INITIATIVES THAT CONTRIBUTE TO COMMUNITY BENEFITS AND COMMUNITY BUILDING ACTIVITIES, NOT ALL OF WHICH ARE DETAILED HERE. OVERALL, REVIEW OF A HOSPITAL ASSOCIATION OF NEW YORK STATE (HANYS) ANALYSIS OF THE ECONOMIC AND COMMUNITY BENEFIT OF UR STRONG SHOWS SIGNIFICANT CONTRIBUTIONS TO THE COMMUNITY. IN THE 2025 HANYS ECONOMIC AND COMMUNITY BENEFITS REPORT, STRONG MEMORIAL HOSPITAL GENERATED 25,000 JOBS AND APPROXIMATELY $600 MILLION TAX DOLLARS TO STIMULATE THE ECONOMIES OF THE COMMUNITY. A RECENT STUDY, "ECONOMIC ENGINE AND COMMUNITY CATALYST" ANALYZED FY24 DATA AND FOUND THAT THE UNIVERSITY OF ROCHESTER (INCLUDING URMC, STRONG) HAS A $13 BILLION ANNUAL ECONOMIC IMPACT STATEWIDE, INCLUDING SUPPORTING 66,700 JOBS ACROSS NEW YORK STATE. THERE ARE SEVERAL HOSPITAL-BASED INITIATIVES THAT SUPPORT THE HEALTH OF OUR COMMUNITY THROUGH COMMUNITY HEALTH IMPROVEMENT SERVICES, COMMUNITY BENEFITS OPERATIONS AND CASH/IN-KIND CONTRIBUTIONS (REPORTED IN PART I #7) AND COMMUNITY BUILDING ACTIVITIES (REPORTED IN PART II). IN FY2025, CONSISTENT WITH YEARS PAST, THE LARGEST REPORTED SUBMISSIONS INCLUDE THE CENTER FOR COMMUNITY HEALTH AND PREVENTION (CCHP), PEDIATRIC LINKS TO THE COMMUNITY (PLC), WILMOT CANCER CENTER'S COMMUNITY OUTREACH AND ENGAGEMENT, PSYCHIATRY MENTAL HEALTH PREVENTION INITIATIVES AND HOPE LODGE - EACH DESCRIBED BELOW. TO HIGHLIGHT THE IMPORTANCE OF ITS COMMUNITY HEALTH MISSION, THE URMC FINANCIALLY SUPPORTS THE CENTER FOR COMMUNITY HEALTH AND PREVENTION (CCHP) WHICH WAS ESTABLISHED IN 2006 AS THE LINK BETWEEN THE COMMUNITY AND THE UNIVERSITY. IN FY25, THE CCHP UPDATED ITS MISSION: TO UNITE OUR COMMUNITY AND THE UNIVERSITY OF ROCHESTER MEDICAL CENTER IN A SHARED GOAL OF ENSURING EVERYONE ACHIEVE THEIR HIGHEST LEVEL OF HEALTH. THROUGH DISEASE PREVENTION AND HEALTHY LIVING PROGRAMS, RESEARCH, EDUCATION, AND POLICY THE CCHP WORKS TO CREATE ENVIRONMENTS THAT SUPPORT HEALTHY BEHAVIORS AIMED AT PREVENTING DISEASE AND CREATING A HEALTHIER COMMUNITY. THE CCHP HOUSES THE NEW YORK STATE EMERGING INFECTIONS PROGRAM WHICH IS PART OF THE NATIONAL EFFORT TO PROVIDE POPULATION-BASED COMMUNICABLE DISEASE DATA TO IDENTIFY POPULATIONS AT RISK. THE CCHP MANAGES THE COMMUNITY HEALTH IMPROVEMENT EFFORTS, INCLUDING THE COMMUNITY HEALTH NEEDS ASSESSMENT AND IMPROVEMENT PLANNING AND IMPLEMENTATION. URMC STRONG AND HIGHLAND HOSPITALS CONTRIBUTE FINANCIALLY TO THIS PROCESS IN ADDITION TO SPECIFIC CCHP SUPPORT FUNDS. THE CCHP SUPPORTS THE COMMUNITY ADVISORY COUNCIL AND THE YOUTH ADVISORY BOARD THAT DEVELOPS LEADERSHIP IN COMMUNITY MEMBERS WHILE ADVISING URMC RESEARCH AND INTERVENTIONS.PEDIATRIC LINKS WITH THE COMMUNITY (PLC) IS HOUSED IN THE HOEKELMAN CENTER, SUPPORTED BY URMC STRONG, AND HAS TRAINED CLOSE TO 1000 FIRST-YEAR RESIDENTS FROM PEDIATRICS, MEDICINE-PEDIATRICS, AND FAMILY MEDICINE, AND MEDICAL STUDENTS. DURING THIS TWO-WEEK ROTATION, RESIDENTS AND STUDENTS LEARN FIRST-HAND ABOUT CRITICAL FACTORS AFFECTING CHILD HEALTH, WHILE INTERACTING WITH MEDICAL AND NON-MEDICAL PROVIDERS AT VARIOUS COMMUNITY-BASED ORGANIZATIONS AND PROGRAMS. THIS PROGRAM PROMOTES THE HEALTH OF THE COMMUNITY BY HAVING STUDENTS CONTRIBUTE TO THE COMMUNITY-BASED ORGANIZATIONS WITH THEIR MEDICAL TALENTS, WHILE ALSO LEARNING TO BECOME MORE EMPATHETIC PROVIDERS TO SERVE THEIR COMMUNITY IN THE FUTURE.THE WILMOT CANCER INSTITUTE HOUSES THE COMMUNITY OUTREACH & ENGAGEMENT (COE) CENTER WHICH WORKS TO REDUCE THE BURDEN OF CANCER, PARTICULARLY IN UNDERSERVED AND UNDERSTUDIED PEOPLE, BY COLLABORATING WITH COMMUNITIES TO BETTER UNDERSTAND AND RESOLVE DIFFERENCES IN CANCER OUTCOMES. THE COE ASSISTS WILMOT RESEARCHERS AND URMC STAFF AND COMMUNITY MEMBERS WITH A VARIETY OF CANCER-RELATED SERVICES INCLUDING COMMUNITY-DRIVEN RESEARCH PROJECTS, OUTREACH ACTIVITIES, DISSEMINATION OF PROGRAMS AND TRANSLATION SERVICES. COMMUNITY BENEFITS ARE GIVEN THROUGH THE COE ACTIVIES, MOU'S WITH COMMUNITY AGENCIES, AND THE BUILDING AND SUPPORT OF THE CANCER COMMUNITY ADVISORY COUCIL COALITION. THE URMC DEPARTMENT OF PSYCHIATRY HAS MANY COMMUNITY-ENGAGED INITIATIVES TO SUPPORT MENTAL HEALTH IN THE GREATER ROCHESTER AREA AND BEYOND. THE DEPARTMENT AIMS TO ADVOCATE FOR AND DELIVER ACCESSIBLE, QUALITY BEHAVIORAL HEALTH SERVICE, ASSIST MEDICAL CARE OF THE PSYCHIATRICALLY VULNERABLE POPULATION AND ENHANCE ONGOING EDUCATIONAL AND RESEARCH PARTNERSHIPS WITH LOCAL COMMUNITY ORGANIZATIONS IN THE GREATER ROCHESTER AREA. OF NOTE IS THE PSYCHIATRY DEPARTMENTS EXTENSIVE EDUCATION AND TRAINING COLLABORATIONS, INCLUDING THE ECHO PROJECT WHICH PROVIDES SPECIALTY TRAINING FOR TEAMS TO SUPPORT BEHAVIORAL NEEDS AMONG VULNERABLE POPULATIONS SUCH AS YOUTH AND THE ELDERLY; AND THE HEAL PROGRAM (HEALING THROUGH HEALTH, EDUCATION, ADVOCACY AND LAW) WHICH PROVIDES MENTAL HEALTH, LEGAL AND SOCIAL SERVICES TO ADULTS IN NEED. URMC SUPPORTS THE AMERICAN CANCER SOCIETY HOPE LODGE PROGRAM WHICH PROVIDES A FREE HOME AWAY FROM HOME FOR CANCER PATIENTS AND THEIR CAREGIVERS. GUESTS SHARE MEALS, CAN JOIN ACTIVITIES AND HAVE THEIR OWN PRIVATE ROOM. COMMUNITY BUILDING IS EVIDENT THROUGHOUT THE HOSPITAL DEPARTMENTS THROUGH SEVERAL INITIATIVES. OF NOTE, THE COMMUNITY-BASED PARTICIPATORY RESEARCH TRAINING PROGRAM IS A FREE COURSE FOR RESEARCHERS AND COMMUNITY MEMBERS TO LEARN HOW TO WORK TOGETHER TO RESPECT THE TALENTS AND STRENGTHS OF BOTH IN AN EFFORT TO ADVANCE RESEARCH. SPEECH PATHOLOGY HAS SEVERAL COMMUNITY OUTREACH PROGRAMS AND RUNS 'THE LOUD CROWD', A FREE GROUP THERAPY APPROACH TO HELP INDIVIDUALS WITH PARKINSON'S DISEASE. THE OPHTHALMOLOGY DEPARTMENT HAS MENTORSHIP PROGRAMS TO INCREASE INTEREST IN THE FIELD BY HELPING MEDICAL STUDENTS BECOME COMPETITIVE OPHTHALMOLOGY RESIDENCY APPLICANTS.
PART III, LINE 8: PART III, SECTION B, LINE 8- COSTING METHODOLOGY, MEDICARE SHORTFALLTHE COSTING METHODOLOGY USED IN DETERMINING THE AMOUNT REPORTED ON LINE 6IS BASED ON REPORTS PRODUCED FROM THE HOSPITAL'S DECISION SUPPORT SYSTEMFOR THE YEAR.CONSISTENT WITH THE CHARITABLE HEALTHCARE MISSION OF THE HOSPITAL AND THECOMMUNITY BENEFIT STANDARD SET FORTH IN IRS REVENUE RULING 69-545, THEHOSPITAL PROVIDES CARE FOR ALL PATIENTS COVERED BY MEDICARE SEEKINGMEDICAL CARE. SUCH CARE IS PROVIDED REGARDLESS OF WHETHER THEREIMBURSEMENT PROVIDED FOR SUCH SERVICES MEETS OR EXCEEDS THE COSTSINCURRED BY THE HOSPITAL TO PROVIDE SUCH SERVICES. AS A RESULT, THEHOSPITAL VIEWS ANY SHORTFALL REPORTED IN LINE 7 AS AN ADDITIONAL ITEM OFCOMMUNITY BENEFIT PROVIDED BY THE ORGANIZATION.
PART III, SECTION C, LINE 9B- COLLECTION PRACTICES FINANCIAL ASSISTANCE PROGRAM MISSION/PURPOSE/PREAMBLE: STRONG MEMORIALHOSPITAL IMPROVES HEALTH THROUGH CARING, DISCOVERY, TEACHING ANDLEARNING. WE PROVIDE EXCELLENT AND COMPASSIONATE CARE AND RESPONSIVESERVICE. AS WE SEEK TO UNDERSTAND AND FULLY MEET OUR PATIENTS' CURRENTAND FUTURE NEEDS AND EXPECTATIONS, WE RECOGNIZE OUR RESPONSIBILITY TOPRUDENTLY USE THE SCARCE RESOURCES ENTRUSTED TO US. LAWS, REGULATIONS,CATASTROPHIC ILLNESSES AND THE RISING COSTS OF NEW TECHNOLOGY HAVECREATED A CATEGORY OF PATIENTS WHO ARE EITHER UNINSURED OR UNDERINSURED.THIS CHARITY CARE PROGRAM HAS BEEN DEVELOPED TO HELP THE HOSPITAL MEETTHE NEEDS OF THESE PATIENTS AND, CONCURRENTLY, MAINTAIN THE FINANCIALVIABILITY OF THE HOSPITAL FOR FUTURE GENERATIONS. THIS CHARITY CAREPOLICY EXPLAINS HOW THE HOSPITAL ASSISTS PATIENTS WHO CANNOT PAY FOR PARTOR ALL OF THE ESSENTIAL MEDICAL CARE THEY RECEIVE.PRINCIPLES: STRONG MEMORIAL HOSPITAL PROACTIVELY CONVEYS INFORMATIONABOUT THIS CHARITY CARE POLICY TO PATIENTS AND THEIR FAMILIES.- WE BELIEVE THAT FEAR OF A HOSPITAL BILL SHOULD NEVER GET IN THE WAY OFESSENTIAL HEALTH SERVICES. THE PROVISION OF URGENT OR EMERGENT HEALTHCAREIS NEVER DELAYED PENDING A FINANCIAL ASSISTANCE DETERMINATION. SIGNSANNOUNCING THE CHARITY CARE PROGRAM ARE POSTED IN THE HOSPITAL (E.G.EMERGENCY DEPARTMENT, ADMITTING OFFICE) TO PROACTIVELY CONVEY THISMESSAGE TO PROSPECTIVE PATIENTS AND THE PUBLIC IN GENERAL.- WE MAINTAIN FINANCIAL AID POLICIES THAT ARE CONSISTENT WITH THEMISSION, VALUES AND CAPACITY OF THE HOSPITAL AND THAT TAKE INTO ACCOUNTEACH INDIVIDUAL'S ABILITY TO CONTRIBUTE TO THE COST OF HIS OR HER CARE.- WE COMMUNICATE THE AVAILABILITY OF FINANCIAL AID IN A MANNER THAT ISCLEAR, UNDERSTANDABLE, SENSITIVE TO THE PATIENT'S DIGNITY, AND INMULTIPLE LANGUAGES. A NOTICE IS AVAILABLE AT REGISTRATION SITES THATINFORMS PATIENTS OF THIS PROGRAM AND PROVIDES THE PHONE NUMBER TO CALL TOOBTAIN MORE INFORMATION AND TO APPLY FOR THIS PROGRAM. DESIGNATED STAFFARE PROVIDED DETAILED TRAINING SO THAT THEY CAN PROVIDE INFORMATION ANDANSWER QUESTIONS ABOUT THE CHARITY CARE PROGRAM. INFORMATION IS GENERALLYAVAILABLE IN BOTH ENGLISH AND SPANISH. WHEN REQUESTED, IT WILL ALSO BEMADE AVAILABLE IN OTHER LANGUAGES.- INFORMATION REGARDING OUR CHARITY CARE PROGRAM IS ALSO AVAILABLE ON THEURMC WEBSITE.- WE IMPLEMENT FINANCIAL AID PROCEDURES THAT ARE CONSUMER-FRIENDLY,RESPECTFUL, AND CONFIDENTIAL, AS WELL AS DEBT COLLECTION POLICIES THATREFLECT THE MISSION AND VALUES OF THIS HOSPITAL.- WE WORK WITH GOVERNMENT, PAYERS, BUSINESS, CONSUMER GROUPS AND OTHERSTO ADDRESS THE UNDERLYING PROBLEM THAT TOO MANY NEW YORKERS LACK HEALTHINSURANCE.GENERAL GUIDELINES: AS PART OF FINANCIAL PLANNING ASSISTANCE, WE PROVIDEPATIENTS, AND/OR THEIR LEGAL REPRESENTATIVE, WITH INFORMATION ABOUT THECRITERIA THAT MUST BE MET IN ORDER TO OBTAIN MEDICAID, MEDICARE, OR OTHERHEALTH INSURANCES. PATIENTS ARE ASSISTED IN MAKING APPLICATIONS FOR ANYOF THESE INSURANCES OR DISCOUNTED FEE PLANS. PATIENTS ARE EXPECTED TOPARTICIPATE FULLY IN ALL EFFORTS TO OBTAIN ANY INSURANCE FOR WHICH THEYMAY QUALIFY. UNDER CERTAIN CIRCUMSTANCES, AS DETERMINED BY THE FINANCIALCASE MANAGERS OR OTHER HOSPITAL SENIOR ADMINISTRATORS.APPLICATIONS FOR MEDICAID, MEDICARE OR OTHER INSURANCE PROGRAMS MAY BEWAIVED WHEN DEEMED UNNECESSARY. IF AVAILABLE INSURANCE BENEFITS ARE NOTSUFFICIENT TO COVER THE COST OF THEIR CARE, PATIENTS MAY THEN APPLY FORASSISTANCE FROM THE CHARITY CARE PROGRAM. CHARITY CARE APPLICATIONS MUSTBE COMPLETED AND RETURNED TO THE HOSPITAL WITH THE REQUESTED INCOMEDOCUMENTATION.PATIENTS WILL NOT RECEIVE CHARITY CARE ASSISTANCE IF THEY (A) DO NOTCOMPLETE THE APPLICATION PROCESS FOR MEDICAID OR OTHER INSURANCE FORWHICH THEY MAY QUALIFY, (B) ELECT NOT TO MAKE APPLICATION FOR CHARITYCARE, OR (C) HAVE ADEQUATE RESOURCES OR INCOME TO PAY PRIVATELY FOR THEIRCARE. IN THESE SITUATIONS, THEY WILL REMAIN FINANCIALLY RESPONSIBLE FORFULL PAYMENT OF THEIR HOSPITAL BILLS.CHARITY CARE ASSISTANCE IS AVAILABLE FOR PATIENTS WHO RESIDE IN NEW YORKSTATE AND RECEIVE EMERGENCY HOSPITAL SERVICES, INCLUDING EMERGENCYTRANSFERS, AND TO PATIENTS WHO RESIDE IN STRONG MEMORIAL HOSPITAL'SPRIMARY SERVICE AREA IN NEW YORK STATE WHO RECEIVE SERVICES IN DESIGNATEDSTRONG MEMORIAL HOSPITAL PROGRAMS, INCLUDING MOST INPATIENT ANDOUTPATIENT SERVICES. IN ADDITION, THE HOSPITAL MAY, IN ITS DISCRETION,GRANT CHARITY CARE TO INDIVIDUALS WHO RESIDE OUTSIDE OF NEW YORK STATE.CHARITY CARE ASSISTANCE DOES NOT COVER MEDICALLY UNNECESSARY CARE,COSMETIC ALTERATION, TELEPHONE, TELEVISION AND PRIVATE ROOM CHARGES. ITDOES NOT COVER SERVICES GENERATED BY AN INSURED PATIENT WHO CHOOSES TORECEIVE CARE AT AN OUT-OF NETWORK HOSPITAL, OR WHO FAILS TO COMPLY WITHINSURANCE POLICY REQUIREMENTS (E.G. UNAUTHORIZED SERVICES) NOR DOES ITAPPLY TO NON-RESIDENT ALIENS (UNLESS APPROVED IN ADVANCE OF CARE BEINGPROVIDED), TO DRUGS NOT ADMINISTERED IN THE HOSPITAL, TO TRANSPORTATIONFURNISHED BY THIRD PARTY VENDORS, OR TO CARE, SERVICES, DRUGS OR SUPPLIESFOR THE PURPOSE OF GENDER CHANGE PROCEDURE. SPECIFIC QUESTIONS ABOUTSERVICES THAT ARE NOT COVERED SHOULD BE DIRECTED TO THE PATIENT ACCOUNTSMANAGER OR THEIR DELEGATE.FINANCIAL GUIDELINES: FINANCIAL AID IS INTENDED TO ASSIST THOSEINDIVIDUALS WHO CANNOT AFFORD TO PAY IN PART OR IN FULL FOR THEIR CARE.IT SHOULD TAKE INTO ACCOUNT EACH INDIVIDUAL'S ABILITY TO CONTRIBUTE TOTHE COST OF HIS OR HER CARE. HOSPITAL FINANCIAL AID SHOULD NOT BE VIEWEDAS A SUBSTITUTE FOR EMPLOYER-SPONSORED OR INDIVIDUALLY PURCHASEDINSURANCE. PATIENTS WITHOUT INSURANCE AND WITH INCOME THAT WOULD QUALIFYTHEM FOR THE CHARITY CARE PROGRAM BUT ALSO HAVE SUBSTANTIAL RESOURCES(OTHER THAN TAX-DEFERRED OR COMPARABLE RETIREMENT SAVINGS OR COLLEGESAVINGS ACCOUNTS) MAY BE EXPECTED TO PAY PART OF THEIR BILLS(S).CHARITY CARE ASSISTANCE IS GENERALLY AVAILABLE TO INDIVIDUALS WHOSEINCOME IS LESS THAN OR EQUAL TO 400% OF THE FEDERAL POVERTY LEVEL.HOWEVER, PATIENTS WHO HAVE EXHAUSTED THEIR INSURANCE BENEFITS, EXCEEDEDFINANCIAL ELIGIBILITY CRITERIA, FACE EXTRAORDINARY MEDICAL COSTS, OR WHOHAVE OTHER UNIQUE CIRCUMSTANCES MAY BE CONSIDERED FOR CHARITY CAREAPPROVAL IN THE HOSPITAL'S SOLE DISCRETION. WHILE APPLICATION FORMEDICAID OR OTHER INSURANCE IS USUALLY REQUIRED, THE HOSPITAL MAY, AT ITSSOLE DISCRETION, IN APPROPRIATE CASES, ALSO CONSIDER PATIENTS FOR CHARITYCARE WHEN THEY MEET THE FINANCIAL CRITERIA OF THIS PROGRAM, BUT HAVE NOTSATISFACTORILY COMPLETED ALL THE REQUIREMENTS OF THE CHARITY CAREAPPLICATION PROCESS. THIS MAY INCLUDE PATIENTS WHO HAVE BEEN SANCTIONEDBY MEDICAID, HAVE FILED BANKRUPTCY OR APPEAR TO BE ELIGIBLE FOR CHARITYCARE ASSISTANCE BASED ON AVAILABLE INFORMATION. ELIGIBILITYDETERMINATIONS IN COMPLEX CASE CIRCUMSTANCES WILL BE MADE AFTERCONSIDERATION BY THE CHARITY CARE REVIEW TEAM THAT INCLUDES THE CHARITYCARE OFFICER, FINANCIAL CASE MANAGER AND/OR THEIR MANAGERS, OR MAY BEMADE BY SENIOR HOSPITAL ADMINISTRATORS. THE AMOUNT OF THE DISCOUNTAFFORDED TO QUALIFIED CHARITY CARE PATIENTS WILL BE DETERMINED THROUGHASSESSMENT OF THE RESPONSIBLE PARTY'S ANNUAL HOUSEHOLD INCOME AND THENUMBER OF PEOPLE IN THE HOME, AS A PERCENTAGE OF THE FEDERAL POVERTYGUIDELINE AMOUNTS FOR SAME SIZE HOUSEHOLDS. THE FINANCIAL GUIDELINES WILLBE UPDATED ANNUALLY IN CONJUNCTION WITH THE FEDERAL POVERTY UPDATESPUBLISHED BY CMS.PATIENTS MAY RECEIVE FULL OR PARTIAL DISCOUNT FROM THE COST OF CARE,DEPENDING ON THE PERCENTAGE OF THE GUIDELINES MATCHED BY THE PATIENT'SHOUSEHOLD INCOME.ANY BILL AMOUNT REMAINING AFTER APPLICATION OF A PARTIAL CHARITY CAREDISCOUNT IS THE RESPONSIBILITY OF THE PATIENT. THE AMOUNT AN APPROVEDCHARITY CARE PATIENT WILL GENERALLY BE EXPECTED TO PAY FOR SERVICESCOVERED BY THE POLICY WILL BE LIMITED TO THE LOWER OF THE AMOUNT THAT THEHOSPITAL WOULD HAVE RECEIVED FOR THE SAME SERVICE UNDER MEDICARE PARTS AAND B,(INCLUDING COINSURANCE, CO-PAYMENTS AND DEDUCTIBLES) OR THE USUALAND CUSTOMARY CHARGES. THE PATIENT WILL BE ASSISTED BY THE HOSPITAL INMAKING ARRANGEMENTS TO SATISFY ANY BALANCE REMAINING ON THE ACCOUNT(S)AFTER THE APPLICATION OF THE APPROPRIATE CHARITY CARE DISCOUNT BY USE OFA PAYMENT PLAN. THE MONTHLY PAYMENTS UNDER SUCH PLANS SHALL NOT EXCEEDTEN PERCENT (10%) OF THE ELIGIBLE PATIENT'S GROSS MONTHLY INCOME. THERATE OF INTEREST ON UNPAID BALANCES SHALL NOT EXCEED THE US TREASURY RATEFOR 90 DAY SECURITIES PLUS 0.5%.HOSPITAL PATIENT FINANCIAL AID STATUTE DISCOUNTING REQUIREMENTS DISCOUNT/ GROSS INCOME AS % OF FEDERAL POVERTY LEVEL100% / UP TO 200%80% / BETWEEN 201-250%60% / BETWEEN 251-300%40% / BETWEEN 301-350%20% / BETWEEN 351-400%0% / OVER 401%
PART III, SECTION C, LINE 9B- COLLECTION PRACTICES PROCESS: APPLICATIONS WILL BE ACCEPTED IMMEDIATELY BEFORE, DURING OR AFTER CARE IS PROVIDED. THE HOSPITAL WILL STRIVE TO ASSIST PATIENTS RECEIVING HIGH-COST SERVICES AS THEY OCCUR. PATIENTS MAY BE APPROVED FOR CHARITY CARE ON AN ACCOUNT-BY-ACCOUNT BASIS OR FOR A PERIOD OF TIME (FORA COURSE OF TREATMENT). FULLY COMPLETED CHARITY CARE APPLICATIONS ARE PROCESSED TIMELY AND DETERMINATIONS ARE COMMUNICATED TO THE PATIENTS WITHIN THIRTY 30 DAYS AFTER THE HOSPITAL CHARITY CARE OFFICER RECEIVES THEM. THE PATIENT OR RESPONSIBLE PARTY MAY REQUEST RECONSIDERATION OF A CHARITY CARE DETERMINATION BY PROVIDING ADDITIONAL INFORMATION (SUCH AS AN EXPLANATION OF EXTENUATING CIRCUMSTANCES) WITHIN 30 DAYS AFTER RECEIVING THE INITIAL NOTIFICATION.PATIENTS MAY BE ASKED TO RECERTIFY FINANCIAL INFORMATION WHEN LONG TERM INSTALLMENT PAYMENT PLANS ARE BEING COMPLETED. THE HOSPITAL ALSO RESERVES THE RIGHT (A) TO REEVALUTATE A PATIENT'S ELIGIBILITY FOR CHARITY CARE IN THE EVENT OF A CHANGE IN THE PATIENT'S FINANCIAL CIRCUMSTANCES OR FOR OTHER APPROPRIATE REASONS AND (B) TO REQUEST THAT A PATIENT REAPPLY FOR MEDICAID, MEDICARE OR OTHER HEALTH INSURANCES THAT HAVE PREVIOUSLY BEEN DENIED.WHILE A PATIENT'S COMPLETED CHARITY CARE APPLICATION IS BEING CONSIDERED, HOSPITAL BILLS FOR THE ACCOUNT(S) UNDER CONSIDERATION THAT ARE SENT TO THE PATIENT DO NOT NEED TO BE PAID AND THE ACCOUNT(S) UNDER CONSIDERATION FOR CHARITY CARE WILL NOT BE SENT TO A COLLECTION AGENCY.ACCOUNTS UNDER CONSIDERATION FOR CHARITY CARE WILL NOT BE SENT TO COLLECTION UNTIL THIRTY (30) DAYS AFTER NOTICE OF POSSIBLE REFERRAL IS PROVIDED TO THE PATIENT. COLLECTION AGENCIES WHO CONTRACT WITH THE HOSPITAL WILL FOLLOW THE HOSPITAL'S CHARITY CARE POLICIES AND PROCEDURES,WILL MAKE INFORMATION AVAILABLE TO PATIENTS ON HOW TO APPLY FOR CHARITY CARE ASSISTANCE WHEN APPROPRIATE, AND WILL OBTAIN WRITTEN CONSENT FROM THE HOSPITAL BEFORE COMMENCING LEGAL ACTION. UNDER NO CIRCUMSTANCES WILL A PATIENT'S PRIMARY RESIDENCE BE FORECLOSED UPON OR SOLD BY THE HOSPITAL TO COLLECT AN OUTSTANDING MEDICAL BILL.THE HOSPITAL RESERVES THE RIGHT TO CHANGE ITS CHARITY CARE POLICY AT ANY TIME AND TO REEVALUATE PATIENTS USING ANY REVISED CRITERIA.
PART III, SECTION C, LINE 9B- COLLECTION PRACTICES FINANCIAL ASSISTANCE PROGRAM MISSION/PURPOSE/PREAMBLE: STRONG MEMORIALHOSPITAL IMPROVES HEALTH THROUGH CARING, DISCOVERY, TEACHING ANDLEARNING. WE PROVIDE EXCELLENT AND COMPASSIONATE CARE AND RESPONSIVESERVICE. AS WE SEEK TO UNDERSTAND AND FULLY MEET OUR PATIENTS' CURRENTAND FUTURE NEEDS AND EXPECTATIONS, WE RECOGNIZE OUR RESPONSIBILITY TOPRUDENTLY USE THE SCARCE RESOURCES ENTRUSTED TO US. LAWS, REGULATIONS,CATASTROPHIC ILLNESSES AND THE RISING COSTS OF NEW TECHNOLOGY HAVECREATED A CATEGORY OF PATIENTS WHO ARE EITHER UNINSURED OR UNDERINSURED.THIS CHARITY CARE PROGRAM HAS BEEN DEVELOPED TO HELP THE HOSPITAL MEETTHE NEEDS OF THESE PATIENTS AND, CONCURRENTLY, MAINTAIN THE FINANCIALVIABILITY OF THE HOSPITAL FOR FUTURE GENERATIONS. THIS CHARITY CAREPOLICY EXPLAINS HOW THE HOSPITAL ASSISTS PATIENTS WHO CANNOT PAY FOR PARTOR ALL OF THE ESSENTIAL MEDICAL CARE THEY RECEIVE.PRINCIPLES: STRONG MEMORIAL HOSPITAL PROACTIVELY CONVEYS INFORMATIONABOUT THIS CHARITY CARE POLICY TO PATIENTS AND THEIR FAMILIES.- WE BELIEVE THAT FEAR OF A HOSPITAL BILL SHOULD NEVER GET IN THE WAY OFESSENTIAL HEALTH SERVICES. THE PROVISION OF URGENT OR EMERGENT HEALTHCAREIS NEVER DELAYED PENDING A FINANCIAL ASSISTANCE DETERMINATION. SIGNSANNOUNCING THE CHARITY CARE PROGRAM ARE POSTED IN THE HOSPITAL (E.G.EMERGENCY DEPARTMENT, ADMITTING OFFICE) TO PROACTIVELY CONVEY THISMESSAGE TO PROSPECTIVE PATIENTS AND THE PUBLIC IN GENERAL.- WE MAINTAIN FINANCIAL AID POLICIES THAT ARE CONSISTENT WITH THEMISSION, VALUES AND CAPACITY OF THE HOSPITAL AND THAT TAKE INTO ACCOUNTEACH INDIVIDUAL'S ABILITY TO CONTRIBUTE TO THE COST OF HIS OR HER CARE.- WE COMMUNICATE THE AVAILABILITY OF FINANCIAL AID IN A MANNER THAT ISCLEAR, UNDERSTANDABLE, SENSITIVE TO THE PATIENT'S DIGNITY, AND INMULTIPLE LANGUAGES. A NOTICE IS AVAILABLE AT REGISTRATION SITES THATINFORMS PATIENTS OF THIS PROGRAM AND PROVIDES THE PHONE NUMBER TO CALL TOOBTAIN MORE INFORMATION AND TO APPLY FOR THIS PROGRAM. DESIGNATED STAFFARE PROVIDED DETAILED TRAINING SO THAT THEY CAN PROVIDE INFORMATION ANDANSWER QUESTIONS ABOUT THE CHARITY CARE PROGRAM. INFORMATION IS GENERALLYAVAILABLE IN BOTH ENGLISH AND SPANISH. WHEN REQUESTED, IT WILL ALSO BEMADE AVAILABLE IN OTHER LANGUAGES.- INFORMATION REGARDING OUR CHARITY CARE PROGRAM IS ALSO AVAILABLE ON THEURMC WEBSITE.- WE IMPLEMENT FINANCIAL AID PROCEDURES THAT ARE CONSUMER-FRIENDLY,RESPECTFUL, AND CONFIDENTIAL, AS WELL AS DEBT COLLECTION POLICIES THATREFLECT THE MISSION AND VALUES OF THIS HOSPITAL.- WE WORK WITH GOVERNMENT, PAYERS, BUSINESS, CONSUMER GROUPS AND OTHERSTO ADDRESS THE UNDERLYING PROBLEM THAT TOO MANY NEW YORKERS LACK HEALTHINSURANCE.GENERAL GUIDELINES: AS PART OF FINANCIAL PLANNING ASSISTANCE, WE PROVIDEPATIENTS, AND/OR THEIR LEGAL REPRESENTATIVE, WITH INFORMATION ABOUT THECRITERIA THAT MUST BE MET IN ORDER TO OBTAIN MEDICAID, MEDICARE, OR OTHERHEALTH INSURANCES. PATIENTS ARE ASSISTED IN MAKING APPLICATIONS FOR ANYOF THESE INSURANCES OR DISCOUNTED FEE PLANS. PATIENTS ARE EXPECTED TOPARTICIPATE FULLY IN ALL EFFORTS TO OBTAIN ANY INSURANCE FOR WHICH THEYMAY QUALIFY. UNDER CERTAIN CIRCUMSTANCES, AS DETERMINED BY THE FINANCIALCASE MANAGERS OR OTHER HOSPITAL SENIOR ADMINISTRATORS.APPLICATIONS FOR MEDICAID, MEDICARE OR OTHER INSURANCE PROGRAMS MAY BEWAIVED WHEN DEEMED UNNECESSARY. IF AVAILABLE INSURANCE BENEFITS ARE NOTSUFFICIENT TO COVER THE COST OF THEIR CARE, PATIENTS MAY THEN APPLY FORASSISTANCE FROM THE CHARITY CARE PROGRAM. CHARITY CARE APPLICATIONS MUSTBE COMPLETED AND RETURNED TO THE HOSPITAL WITH THE REQUESTED INCOMEDOCUMENTATION.PATIENTS WILL NOT RECEIVE CHARITY CARE ASSISTANCE IF THEY (A) DO NOTCOMPLETE THE APPLICATION PROCESS FOR MEDICAID OR OTHER INSURANCE FORWHICH THEY MAY QUALIFY, (B) ELECT NOT TO MAKE APPLICATION FOR CHARITYCARE, OR (C) HAVE ADEQUATE RESOURCES OR INCOME TO PAY PRIVATELY FOR THEIRCARE. IN THESE SITUATIONS, THEY WILL REMAIN FINANCIALLY RESPONSIBLE FORFULL PAYMENT OF THEIR HOSPITAL BILLS.CHARITY CARE ASSISTANCE IS AVAILABLE FOR PATIENTS WHO RESIDE IN NEW YORKSTATE AND RECEIVE EMERGENCY HOSPITAL SERVICES, INCLUDING EMERGENCYTRANSFERS, AND TO PATIENTS WHO RESIDE IN STRONG MEMORIAL HOSPITAL'SPRIMARY SERVICE AREA IN NEW YORK STATE WHO RECEIVE SERVICES IN DESIGNATEDSTRONG MEMORIAL HOSPITAL PROGRAMS, INCLUDING MOST INPATIENT ANDOUTPATIENT SERVICES. IN ADDITION, THE HOSPITAL MAY, IN ITS DISCRETION,GRANT CHARITY CARE TO INDIVIDUALS WHO RESIDE OUTSIDE OF NEW YORK STATE.CHARITY CARE ASSISTANCE DOES NOT COVER MEDICALLY UNNECESSARY CARE,COSMETIC ALTERATION, TELEPHONE, TELEVISION AND PRIVATE ROOM CHARGES. ITDOES NOT COVER SERVICES GENERATED BY AN INSURED PATIENT WHO CHOOSES TORECEIVE CARE AT AN OUT-OF NETWORK HOSPITAL, OR WHO FAILS TO COMPLY WITHINSURANCE POLICY REQUIREMENTS (E.G. UNAUTHORIZED SERVICES) NOR DOES ITAPPLY TO NON-RESIDENT ALIENS (UNLESS APPROVED IN ADVANCE OF CARE BEINGPROVIDED), TO DRUGS NOT ADMINISTERED IN THE HOSPITAL, TO TRANSPORTATIONFURNISHED BY THIRD PARTY VENDORS, OR TO CARE, SERVICES, DRUGS OR SUPPLIESFOR THE PURPOSE OF GENDER CHANGE PROCEDURE. SPECIFIC QUESTIONS ABOUTSERVICES THAT ARE NOT COVERED SHOULD BE DIRECTED TO THE PATIENT ACCOUNTSMANAGER OR THEIR DELEGATE.FINANCIAL GUIDELINES: FINANCIAL AID IS INTENDED TO ASSIST THOSEINDIVIDUALS WHO CANNOT AFFORD TO PAY IN PART OR IN FULL FOR THEIR CARE.IT SHOULD TAKE INTO ACCOUNT EACH INDIVIDUAL'S ABILITY TO CONTRIBUTE TOTHE COST OF HIS OR HER CARE. HOSPITAL FINANCIAL AID SHOULD NOT BE VIEWEDAS A SUBSTITUTE FOR EMPLOYER-SPONSORED OR INDIVIDUALLY PURCHASEDINSURANCE. PATIENTS WITHOUT INSURANCE AND WITH INCOME THAT WOULD QUALIFYTHEM FOR THE CHARITY CARE PROGRAM BUT ALSO HAVE SUBSTANTIAL RESOURCES(OTHER THAN TAX-DEFERRED OR COMPARABLE RETIREMENT SAVINGS OR COLLEGESAVINGS ACCOUNTS) MAY BE EXPECTED TO PAY PART OF THEIR BILLS(S).CHARITY CARE ASSISTANCE IS GENERALLY AVAILABLE TO INDIVIDUALS WHOSEINCOME IS LESS THAN OR EQUAL TO 400% OF THE FEDERAL POVERTY LEVEL.HOWEVER, PATIENTS WHO HAVE EXHAUSTED THEIR INSURANCE BENEFITS, EXCEEDEDFINANCIAL ELIGIBILITY CRITERIA, FACE EXTRAORDINARY MEDICAL COSTS, OR WHOHAVE OTHER UNIQUE CIRCUMSTANCES MAY BE CONSIDERED FOR CHARITY CAREAPPROVAL IN THE HOSPITAL'S SOLE DISCRETION. WHILE APPLICATION FORMEDICAID OR OTHER INSURANCE IS USUALLY REQUIRED, THE HOSPITAL MAY, AT ITSSOLE DISCRETION, IN APPROPRIATE CASES, ALSO CONSIDER PATIENTS FOR CHARITYCARE WHEN THEY MEET THE FINANCIAL CRITERIA OF THIS PROGRAM, BUT HAVE NOTSATISFACTORILY COMPLETED ALL THE REQUIREMENTS OF THE CHARITY CAREAPPLICATION PROCESS. THIS MAY INCLUDE PATIENTS WHO HAVE BEEN SANCTIONEDBY MEDICAID, HAVE FILED BANKRUPTCY OR APPEAR TO BE ELIGIBLE FOR CHARITYCARE ASSISTANCE BASED ON AVAILABLE INFORMATION. ELIGIBILITYDETERMINATIONS IN COMPLEX CASE CIRCUMSTANCES WILL BE MADE AFTERCONSIDERATION BY THE CHARITY CARE REVIEW TEAM THAT INCLUDES THE CHARITYCARE OFFICER, FINANCIAL CASE MANAGER AND/OR THEIR MANAGERS, OR MAY BEMADE BY SENIOR HOSPITAL ADMINISTRATORS. THE AMOUNT OF THE DISCOUNTAFFORDED TO QUALIFIED CHARITY CARE PATIENTS WILL BE DETERMINED THROUGHASSESSMENT OF THE RESPONSIBLE PARTY'S ANNUAL HOUSEHOLD INCOME AND THENUMBER OF PEOPLE IN THE HOME, AS A PERCENTAGE OF THE FEDERAL POVERTYGUIDELINE AMOUNTS FOR SAME SIZE HOUSEHOLDS. THE FINANCIAL GUIDELINES WILLBE UPDATED ANNUALLY IN CONJUNCTION WITH THE FEDERAL POVERTY UPDATESPUBLISHED BY CMS.PATIENTS MAY RECEIVE FULL OR PARTIAL DISCOUNT FROM THE COST OF CARE,DEPENDING ON THE PERCENTAGE OF THE GUIDELINES MATCHED BY THE PATIENT'SHOUSEHOLD INCOME.ANY BILL AMOUNT REMAINING AFTER APPLICATION OF A PARTIAL CHARITY CAREDISCOUNT IS THE RESPONSIBILITY OF THE PATIENT. THE AMOUNT AN APPROVEDCHARITY CARE PATIENT WILL GENERALLY BE EXPECTED TO PAY FOR SERVICESCOVERED BY THE POLICY WILL BE LIMITED TO THE LOWER OF THE AMOUNT THAT THEHOSPITAL WOULD HAVE RECEIVED FOR THE SAME SERVICE UNDER MEDICARE PARTS AAND B,(INCLUDING COINSURANCE, CO-PAYMENTS AND DEDUCTIBLES) OR THE USUALAND CUSTOMARY CHARGES. THE PATIENT WILL BE ASSISTED BY THE HOSPITAL INMAKING ARRANGEMENTS TO SATISFY ANY BALANCE REMAINING ON THE ACCOUNT(S)AFTER THE APPLICATION OF THE APPROPRIATE CHARITY CARE DISCOUNT BY USE OFA PAYMENT PLAN. THE MONTHLY PAYMENTS UNDER SUCH PLANS SHALL NOT EXCEEDTEN PERCENT (10%) OF THE ELIGIBLE PATIENT'S GROSS MONTHLY INCOME. THERATE OF INTEREST ON UNPAID BALANCES SHALL NOT EXCEED THE US TREASURY RATEHOSPITAL PATIENT FINANCIAL AID STATUTE DISCOUNTING REQUIREMENTS DISCOUNT/ GROSS INCOME AS % OF FEDERAL POVERTY LEVEL100% / UP TO 200%80% / BETWEEN 201-250%60% / BETWEEN 251-300%40% / BETWEEN 301-350%20% / BETWEEN 351-400%0% / OVER 401%CONTD.
PART III, SECTION C, LINE 9B- COLLECTION PRACTICES PROCESS: APPLICATIONS WILL BE ACCEPTED IMMEDIATELY BEFORE, DURING ORAFTER CARE IS PROVIDED. THE HOSPITAL WILL STRIVE TO ASSIST PATIENTSRECEIVING HIGH-COST SERVICES AS THEY OCCUR. PATIENTS MAY BE APPROVED FORCHARITY CARE ON AN ACCOUNT-BY-ACCOUNT BASIS OR FOR A PERIOD OF TIME (FORA COURSE OF TREATMENT). FULLY COMPLETED CHARITY CARE APPLICATIONS AREPROCESSED TIMELY AND DETERMINATIONS ARE COMMUNICATED TO THE PATIENTSWITHIN THIRTY 30 DAYS AFTER THE HOSPITAL CHARITY CARE OFFICER RECEIVESTHEM. THE PATIENT OR RESPONSIBLE PARTY MAY REQUEST RECONSIDERATION OF ACARE DETERMINATION BY PROVIDING ADDITIONAL INFORMATION (SUCH ASAN EXPLANATION OF EXTENUATING CIRCUMSTANCES) WITHIN 30 DAYS AFTERRECEIVING THE INITIAL NOTIFICATION.PATIENTS MAY BE ASKED TO RECERTIFY FINANCIAL INFORMATION WHEN LONG TERMINSTALLMENT PAYMENT PLANS ARE BEING COMPLETED. THE HOSPITAL ALSO RESERVESTHE RIGHT (A) TO REEVALUTATE A PATIENT'S ELIGIBILITY FOR CHARITY CARE INTHE EVENT OF A CHANGE IN THE PATIENT'S FINANCIAL CIRCUMSTANCES OR FOROTHER APPROPRIATE REASONS AND (B) TO REQUEST THAT A PATIENT REAPPLY FORMEDICAID, MEDICARE OR OTHER HEALTH INSURANCES THAT HAVE PREVIOUSLY BEENDENIED.WHILE A PATIENT'S COMPLETED CHARITY CARE APPLICATION IS BEING CONSIDERED,HOSPITAL BILLS FOR THE ACCOUNT(S) UNDER CONSIDERATION THAT ARE SENT TOTHE PATIENT DO NOT NEED TO BE PAID AND THE ACCOUNT(S) UNDER CONSIDERATIONFOR CHARITY CARE WILL NOT BE SENT TO A COLLECTION AGENCY.ACCOUNTS UNDER CONSIDERATION FOR CHARITY CARE WILL NOT BE SENT TOCOLLECTION UNTIL THIRTY (30) DAYS AFTER NOTICE OF POSSIBLE REFERRAL ISPROVIDED TO THE PATIENT. COLLECTION AGENCIES WHO CONTRACT WITH THEHOSPITAL WILL FOLLOW THE HOSPITAL'S CHARITY CARE POLICIES AND PROCEDURES,WILL MAKE INFORMATION AVAILABLE TO PATIENTS ON HOW TO APPLY FOR CHARITYCARE ASSISTANCE WHEN APPROPRIATE, AND WILL OBTAIN WRITTEN CONSENT FROMTHE HOSPITAL BEFORE COMMENCING LEGAL ACTION. UNDER NO CIRCUMSTANCES WILLA PATIENT'S PRIMARY RESIDENCE BE FORECLOSED UPON OR SOLD BY THE HOSPITALTO COLLECT AN OUTSTANDING MEDICAL BILL.THE HOSPITAL RESERVES THE RIGHT TO CHANGE ITS CHARITY CARE POLICY AT ANYTIME AND TO REEVALUATE PATIENTS USING ANY REVISED CRITERIA.
PART VI, LINE 2: STRONG MEMORIAL HOSPITAL ASSESSES THE HEALTH CARE NEEDS OF THE COMMUNITY AS PART OF CONTINUOUS QUALITY IMPROVEMENT IN MANY OF ITS INTIATIVES. NEEDS ASSESSMENT OCCURS MOST FORMALLY THROUGH THE CHNA PROCESS IN COLLABORATION WITH THE MEMBERS OF THE COMMUNITY HEALTH IMPROVEMENT WORKGROUP (CHIW) AS WELL AS SEVERAL ADDITIONAL COMMUNITY MEMBERS, ORGANIZATIONS AND ASSOCIATIONS. WITH THE INPUT OF THE MONROE COUNTY DEPARTMENT OF PUBLIC HEALTH (MCDPH), SEVERAL DATA SOURCES ARE REVIEWED, PRIMARILY NATALITY AND MORTALITY DATA, HOSPITALIZATION DATA THROUGH THE STATEWIDE PLANNING AND RESEARCH COOPERATIVE SYSTEMS (SPARCS) FILES, DISEASE AND SPECIFIC CONDITION DATA, AND THE NY STATE PREVENTION AGENDA DASHBOARD DATA. SEVERAL REPORTS ARE CONDUCTED PERIODICALLY BY COMMON GROUND HEALTH INCLUDING THE HEALTH EQUITY CHARTBOOK AND THE MONROE COUNTY HEALTH PROFILES, AND BY THE MCDPH INCLUDING THE YOUTH RISK BEHAVIOR SURVEY REPORT AND CHRONIC DISEASES IN MONROE COUNTY REPORT. THESE REPORTS INFORM THE HOSPITAL OF THE HEALTH CARE NEEDS OF THE COMMUNITY. URMC COMMUNICATES FREQUENTLY WITH COMMUNITY PARTNERS TO ASSESS THE NEEDS OF ITS POPULATION. ONE SUCH PARTNER IS COMMON GROUND HEALTH, THE REGIONAL HEALTH PLANNING AGENCY, WHICH REPORTS FREQUENTLY ON REGIONAL HEALTH MEASURES, DECIDED ON BY A COMMUNITY ADVISORY GROUP. REGIONAL HEALTH MEASURES ARE UPDATED FREQUENTLY AND INCLUDE COMMUNITY, CLINICAL AND BEHAVIORAL INDICATORS. IN ADDITION, COMMON GROUND RELEASES PERIODIC REPORTS ON RISING HEALTH ISSUES THAT ARE POSTED ON THEIR WEBSITE AND WIDELY PROMOTED. RECENTLY, REPORTS ON YOUTH SELF-HARM, GUN VIOLENCE, AGING IN PLACE, AND THE BEHAVIORAL NEEDS ASSESSMENT WERE RELEASED. URMC DOES MORE THAN TREAT PATIENTS AND FAMILIES, WE LEARN FROM THEM. STRONG HAS A VERY ROBUST PATIENT AND FAMILY ADVISORY COUNCILS (PFACS) SYSTEM INCLUDING SPECIFIC PFACS FOR SUB-POPULATIONS OF PATIENTS. PATIENT AND FAMILY FEEDBACK IS THE CATALYST FOR MANY IMPROVEMENTS THROUGHOUT THE INSTITUTION, AND THIS SYSTEM ALONG WITH OUR PRESS GANEY EFFORTS FOR PATIENT SATISFACTION ALSO CONTRIBUTE TO THE ASSESSMENT OF THE NEEDS OF OUR COMMUNITY.PROGRAM SPECIFIC NEEDS ASSESSMENTS ARE CONDUCTED AS NECESSARY TO ENSURE SUCCESS AMONG THE TARGET POPULATION FOR INDIVIDUAL INTERVENTIONS. FOR EXAMPLE, THE UR WELL STUDENT-RUN CLINICS OFTEN ASSESS THE NEEDS OF THEIR CLIENTS IN ORDER TO IMPROVE SERVICES DELIVERED. THE WILMOT CANCER INSTITUTE HAS A COMMUNITY OUTREACH AND ENGAGEMENT DEPARTMENT TO COLLABORATE WITH COMMUNITIES TO BETTER UNDERSTAND THEIR NEEDS AND IMPROVE CANCER OUTCOMES. THE MEDICAL CENTER PROVIDES SALARY SUPPORT FOR FACULTY AND STAFF TO CONTRIBUTE TO THEIR ACADEMIC AND CLINICAL EXPERTISE TO HELP IDENTIFY AND IMPLEMENT THE MOST EFFECTIVE INTERVENTIONS ON THE HEALTH PRIORITY NEEDS THEY ARE WORKING ON.AS THE LINK BETWEEN THE COMMUNITY AND THE UNIVERSITY, THE CENTER FOR COMMUNITY HEALTH AND PREVENTION (CCHP) FACULTY AND STAFF ARE FREQUENTLY ENGAGED WITH THE COMMUNITY FOR PROGRAMS, MEETINGS, INFORMATION SHARING AND RESEARCH. FACULTY AND STAFF FROM WITHIN THE CCHP AS WELL AS AROUND THE INSTITUTION FREQUENTLY ATTEND COMMUNITY MEETINGS AND EVENTS TO GAGE THE NEEDS OF COMMUNITY MEMBERS. IN ADDITION, THE CCHP SUPPORTS THE COMMUNITY ADVISORY COUNCIL (CAC), A LARGE COLLABORATIVE OF COMMUNITY LEADERS THAT INFORMS THE UNIVERSITY ABOUT ON-GOING AND EMERGING CONCERNS. THE COMMUNITY ADVISORY COUNCIL (CAC) WAS CREATED IN 2006 TO REPRESENT THE VOICE OF THE COMMUNITY AND TO GUIDE AND SUPPORT THE MISSION OF THE URMC. THE THIRTY MEMBER CAC REPRESENTS MANY COMMUNITY-BASED ORGANIZATIONS, INCLUDING HEALTH AND SOCIAL SERVICE AGENCIES, THE FAITH COMMUNITY, LOCAL GOVERNMENT, THE CITY SCHOOL DISTRICT AND MEDIA. A PRIMARY FUNCTION OF THE CAC IS TO STRENGTHEN URMC-COMMUNITY PARTNERSHIPS WITH A MUTUAL GOAL TO IMPROVE HEALTH FOR ALL AND IMPROVE ACCESS TO HEALTH CARE AND SERVICES. THE CAC MEETS AT LEAST QUARTERLY IN EXTENSIVE DIALOGUE AROUND COMMUNITY NEEDS. THE GOVERNMENT AND COMMUNITY RELATIONS OFFICE OF THE UNIVERSITY OF ROCHESTER IS ALSO ENGAGED WITH THE COMMUNITY AND IS ACTIVELY INVOLVED WITH SEVERAL COMMUNITY GROUPS THAT INFORM THE NEEDS OF THE COMMUNITY. THE UNIVERSITY OF ROCHESTER MAINTAINS ITS VOLUNTARY NATIONAL DESIGNATION AS A CARNEGIE FOUNDATION'S COMMUNITY ENGAGEMENT CLASSIFICATION.
PART VI, LINE 3: INFORMATION ABOUT THE AVAILABILITY OF FINANCIAL ASSISTANCE IS POSTED IN ALL AREAS OF THE FACILITY AND ITS OFF-SITE LOCATIONS. CHARITY CARE INFORMATION IS POSTED IN INPATIENT AND OUTPATIENT REGISTRATION AREAS; THE EMERGENCY DEPARTMENT; ADMITTING; AND ALL PRIMARY CARE SITES. PRINTEDINFORMATION ABOUT CHARITY CARE ASSISTANCE IS ALSO PROVIDED WITH DISCHARGE MATERIALS WHEN IT HAS BEEN DETERMINED THAT A PATIENT IS IN FINANCIAL NEED. OUR CHARITY CARE POLICY IS ON-LINE AS WELL, ON THE HOSPITAL WEBSITE.AS PART OF FINANCIAL PLANNING ASSISTANCE, WE PROVIDE PATIENTS, OR THEIR LEGAL REPRESENTATIVE, WITH INFORMATION ABOUT THE CRITERIA THAT MUST BE MET IN ORDER TO OBTAIN MEDICAID, MEDICARE, OR OTHER HEALTH INSURANCES. PATIENTS ARE ASSISTED IN MAKING APPLICATIONS FOR ANY OF THESE INSURANCES OR DISCOUNTED FEE PLANS. PATIENTS ARE EXPECTED TO PARTICIPATE FULLY IN ALL EFFORTS TO OBTAIN ANY INSURANCE FOR WHICH THEY MAY QUALIFY. UNDER CERTAIN CIRCUMSTANCES, AS DETERMINED BY THE FINANCIAL CASE MANAGERS OR OTHER HOSPITAL SENIOR ADMINISTRATORS, APPLICATIONS FOR MEDICAID, MEDICARE OR OTHER INSURANCE PROGRAMS MAY BE WAIVED WHEN DEEMED UNNECESSARY. IF AVAILABLE INSURANCE BENEFITS ARE NOT SUFFICIENT TO COVER THE COST OFTHEIR CARE, PATIENTS MAY THEN APPLY FOR ASSISTANCE FROM THE CHARITY CARE PROGRAM.
PART VI, LINE 4: UR STRONG SERVES PRIMARILY RESIDENTS FROM MONROE COUNTY. MONROE COUNTY IS LOCATED IN WESTERN NEW YORK, CENTERED AROUND THE CITY OF ROCHESTER, WITH 19 SUBURBAN AND RURAL TOWNS. THE US CENSUS BUREAU POPULATION ESTIMATE FOR MONROE COUNTY IS APPROXIMATELY 752,202 TO 754,010 FOR 2024-2025 BASED ON CENSUS DATA AND PROJECTIONS, WHICH REPRESENTS AN INCREASE FROM THE 2020 CENSUS AND MAKES MONROE COUNTY THE 9TH MOST POPULATED COUNTY IN NEW YORK STATE. THE ESTIMATE FOR THE CITY OF ROCHESTER POPULATION IS APPROXIMATELY 207,000 TO 210,000, MAKING IT THE THIRD OR FOURTH MOST POPULOUS CITY IN NEW YORK. THE AVERAGE HOUSEHOLD SIZE IN MONROE COUNTY (2024) IS 2.32 PERSONS. ACCORDING TO THE 2024 POPULATION ESTIMATES, MONROE COUNTY POPULATION IS 5.0% IN THE 'AGED 5 OR YOUNGER' GROUP, AND 'AGE 65 AND OVER' MAKES UP 19.9% OF THE POPULATION. MONROE COUNTY IS PREDOMINANTLY WHITE WITH 76% OF THE POPULATION IDENTIFYING AS WHITE NON-HISPANIC, 16.6% IDENTIFYING AS BLACK NON-HISPANIC AND 4.1% AS ASIAN NON-HISPANIC, WITH A HISPANIC POPULATION OF 10.3%. MOST BLACK AND HISPANIC RESIDENTS OF MONROE COUNTY RESIDE WITHIN THE CITY OF ROCHESTER. THE LATINO COMMUNITY, MOSTLY OF PUERTO RICAN DESCENT, IS THE FASTEST GROWING SEGMENT OF THE ROCHESTER POPULATION. THE ECONOMY OF MONROE COUNTY EMPLOYS 379,441 PEOPLE (2024). THE LARGEST INDUSTRIES IN MONROE COUNTY ARE HEALTH CARE & SOCIAL ASSISTANCE, EDUCATIONAL SERVICES, AND MANUFACTURING. ALTHOUGH THE MEDIAN HOUSEHOLD INCOME FOR THE COUNTY IS $76,520 (2024), 13.1% OF HOUSEHOLDS LIVE BELOW THE POVERTY LINE. APPROXIMATELY 40% TO 42% OF CHILDREN IN THE CITY OF ROCHESTER LIVE IN POVERTY, ONE OF THE HIGHEST RATES AMONG SIMILAR-SIZED U.S. CITIES, ACCORDING TO 2025 REPORTS.ONE DISTINCT CHARACTERISTIC OF MONROE COUNTY IS THE SIZE OF THE DEAF POPULATION, WITH AN ESTIMATED 10,000-15,000 PRIMARY AMERICAN SIGN LANGUAGE (ASL) USERS. THE DEAF POPULATION IS HETEROGENEOUS AND COMPLEX, DIFFERENTIATED ALONG LINES OF EDUCATIONAL BACKGROUND, ASL FLUENCY, AGE OF ONSET OF DEAFNESS, AS WELL AS RACE AND ETHNICITY. MONROE COUNTY HAS A WIDE RANGE OF EXISTING FACILITIES AND RESOURCES WITHIN THE COMMUNITY. SPECIFICALLY, MONROE COUNTY ENJOYS PRODUCTIVE COLLABORATION AMONG ITS HOSPITAL SYSTEMS INCLUDING UNIVERSITY OF ROCHESTER'S STRONG MEMORIAL HOSPITAL AND HIGHLAND HOSPITAL, AND ROCHESTER REGIONAL HEALTH'S ROCHESTER GENERAL AND UNITY HOSPITAL. IN ADDITION TO THE HEALTH SYSTEMS, THERE IS A ROBUST MONROE COUNTY DEPARTMENT OF PUBLIC HEALTH, A REGIONAL PLANNING AGENCY COMMON GROUND HEALTH, AND MANY RELEVANT COMMUNITY INITIATIVES. FURTHER DETAILS REGARDING THE ROCHESTER COMMUNITY, INCLUDING DESCRIPTIONS OF THE HOSPITALS AND COMMUNITY BASED ORGANIZATIONS AND INITIATIVES, CAN BE FOUND IN THE COMPLETE COMMUNITY HEALTH NEEDS ASSESSMENT.
PART VI, LINE 5: THE URMC AND AFFILIATED HOSPITALS FURTHER THEIR EXEMPT PURPOSE BY PROMOTING THE HEALTH OF THE COMMUNITY THROUGH THE MEDICAL STAFF, COMMUNITY BOARD, HEALTH IMPROVEMENT PROGRAMS AND USE OF SURPLUS FUNDS, ALL DESCRIBED BELOW. THE MEDICAL STAFF AND COMMUNITY BOARD PLAY AN IMPORTANT ROLE IN COMMUNITY HEALTH IMPROVEMENT. STRONG MEMORIAL HOSPITAL IS OVERSEEN BY THE UNIVERSITY OF ROCHESTER MEDICAL CENTER BOARD, A 48 MEMBER BOARD, INCLUSIVE OF 15 EX-OFFICIO MEMBERS AND 18 SENIOR / LIFE MEMBERS, THAT REPORT TO THE UNIVERSITY BOARD OF TRUSTEES. THE MEDICAL CENTER BOARD IS LED BY AND COMPRISED OF A DIVERSE GROUP OF COMMUNITY AND INDUSTRY LEADERS AND ADVOCATES - PEOPLE WHO LIVE AND WORK IN THIS COMMUNITY AND CARE DEEPLY ABOUT THE HEALTH AND WELFARE OF ITS CITIZENS. THE BOARD INCLUDES NON-UR MEDICAL CENTER-EMPLOYED PRIVATE COMMUNITY PHYSICIANS, MEMBERS OF THE BUSINESS COMMUNITY, LOCAL PHILANTHROPISTS WITH AN INTEREST IN ADVOCATING FOR HEALTH CARE, AND OTHER LOCAL REPRESENTATIVES. AS A DEDICATED BOARD, EACH MEMBER UPHOLDS WELL-ESTABLISHED PRINCIPLES OF NONPROFIT CORPORATION LAW CONCERNING THE STANDARDS OF CONDUCT AND ATTENTION A BOARD MEMBER MUST MEET: FIDUCIARY RESPONSIBILITY, OBEDIENCE TO THE CHARITABLE PURPOSE OF THE ORGANIZATION, LOYALTY, A COMMITMENT TO ACT BASED ON BEST INTERESTS OF THE ORGANIZATION AND THE WIDER COMMUNITY IT SERVES, AND DILIGENCE IN CARRYING OUT THE WORK OF THE BOARD. IN 2025 THE UNIVERSITY OF ROCHESTER UPDATED ITS STRATEGIC PLAN BASED ON ITS MISSION: LEARN, DISCOVER, HEALTH, CREATE AND MAKE THE WORLD EVER BETTER. BOUNDLESS POSSIBLITY: THE 2030 STRATEGIC PLAN INCLUDES "HEALTHCARE OF THE HIGHEST ORDER" THE FOUNDATION FOR THE MEDICAL CENTER'S WORK WHICH FOCUSES ON ACHIEVING EXCEPTIONAL OUTCOMES AND PATIENT EXPERIENCES FOR ALL, BUILT ON CONFIDENCE AND TRUST. THIS INCLUDES INNOVATION, WORKFORCE, EDUCATION AND HEALTH CARE TO IMPROVE THE HEALTH OF THE COMMUNITY. IN ADDITION TO THE MANY COMMUNITY HEALTH INITIATIVES DESCRIBED ELSEWHERE IN THIS DOCUMENT, THE URMC HAS COMMITTED RESOURCES TO CREATE A NEW OFFICE TO SUPPORT HEALTH OUTCOMES OPTIMIZATION FOR ALL WHICH WILL BE OVERSEEN BY THE BOARD OF DIRECTORS AND THE CEO OF URMC AND MANAGED BY A SENIOR ASSOCIATE DEAN. URMC CONSISTENTLY ASSESSES AND ADDRESSES THE HEALTH OF THE COMMUNITY BY NOT ONLY TENDING TO THE MEDICAL AND HEALTH NEEDS OF COMMUNITY MEMBERS, BUT ALSO CONSISTENTLY SCREENING FOR HEALTH-RELATED SOCIAL NEEDS AND ADDRESSING THOSE NEEDS THROUGH REFERRALS EITHER INTERNALLY OR TO COMMUNITY-BASED ORGANIZATIONS. URMC HAS COMMITTED TO ADDRESSING FOOD INSECURITY AND, THROUGH A PARTNERSHIP WITH A LOCAL FOOD HUB, CREATED THE UR MEDICINE FOOD PANTRY WHICH HAS THREE HOSPITAL-BASED SITES AND FIFTEEN SATELLITE LOCATIONS ACROSS THE GREATER ROCHESTER AREA. URMC HAS COMMITTED TO ADDRESSING HOUSING INSECURITY AND HAS IMPLEMENTED SEVERAL STRATEGIES INCLUDING BRIDGING THE GAP BETWEEN INPATIENT CARE AND COMMUNITY STABILITY BY CREATING TRANSITIONAL SUPPORTIVE HOUSING OPTIONS. THE CENTER FOR COMMUNITY HEALTH AND PREVENTION (CCHP) HOSTS THE ANNUAL "DR. DAVID SATCHER COMMUNITY HEALTH IMPROVEMENT AWARDS" PROGRAM THAT WAS ESTABLISHED IN 2010 TO RECOGNIZE URMC FACULTY/STAFF AND THEIR COMMUNITY PARTNERS FOR EXEMPLARY COMMUNITY-ENGAGED WORK WHICH CONTRIBUTES TO OPTIMIZING HEALTH OUTCOMES FOR ALL AND IMPROVES THE COMMUNITY'S HEALTH. THE CCHP HOUSES THE NEW YORK STATE EMERGING INFECTIONS PROGRAM (EIP), SPONSORED BY THE CENTERS FOR DISEASE CONTROL AND PREVENTION, WHICH IS PART OF A NATIONAL EFFORT TO PROVIDE POPULATION-BASED COMMUNICABLE DISEASE DATA FOR SURVEILLANCE OF DISEASE PATTERNS, EVALUATION OF VACCINE PROGRAMS, AND TO IDENTIFY POPULATIONS AT RISK.URMC EXTENDS MEDICAL STAFF PRIVILEGES TO EMPLOYED UR MEDICAL CENTER FACULTY PHYSICIANS AND ALL ELIGIBLE PRIVATE PHYSICIANS WHO PRACTICE AT UR MEDICAL CENTER AFFILIATED HOSPITALS. MANY FACULTY MEMBERS SERVE A DUAL ROLE WITH COMMUNITY AGENCIES, PROVIDING SERVICE AS A MEDICAL DIRECTOR OR ATTENDING PHYSICIAN FOR COMMUNITY HEALTH INITIATIVES. THIS LINKAGE ENHANCES COLLABORATION, PRODUCING A HIGHER QUALITY OF CARE AND SMOOTHER TRANSITIONS FOR PATIENTS WHO MAY NEED ANY OR ALL OF THESE SERVICES.THROUGH THE EFFECTIVE USE OF SURPLUS FUNDS THE UR MEDICAL CENTER CONTINUALLY REINVESTS IN ITS FACILITIES AND PROGRAMS IN AN EFFORT TO IMPROVE THE HEALTH OF THE COMMUNITY. URMC OPENED AN OUTPATIENT ORTHOPEDICS CAMPUS TO MEET GROWING DEMAND FOR MUSCULOSKELETAL TREATMENTS. THE SAUNDERS CENTER FOR ORTHOPEDICS AND PHYSICAL PERFORMANCE IS THE MOST COMPREHENSIVE ORTHOPEDIC FACILITY IN THE NORTHEASTERN US. THE CENTER PROVIDES SPECIALIZED TREATMENT FOR PATIENTS SUFFERING FROM ALL TYPES OF BONE AND MUSCLE CONDITIONS AND INCLUDES STATE OF THE ART TREATMENT AND REHABILITATION TECHNOLOGIES.STRONG MEMORIAL HOSPITAL ALSO RUNS THE REGION'S LARGEST EMERGENCY FACILITY, DESIGNATED BY THE NEW YORK STATE DEPARTMENT OF HEALTH AS A LEVEL ONE REGIONAL TRAUMA CENTER. WHICH ALSO INCLUDES A DEDICATED CHILDREN'S EMERGENCY DEPARTMENT WITH A PRIVATE WAITING ROOM. IT IS ALSO THE REGIONS ONLY DEDICATED BURN CENTER IN THE REGION. SURPLUS FUNDS ARE BEING USED TO TRANSFORM THE EMERGENCY AND IMPATIENT FACILITIES WITH THE CONSTRUCTION OF NEW FACILITIES THAT MEET THE TECHNOLOGY, PRIVACY, INFECTION CONTROL AND ACCESS NEEDS OF OUR PATIENTS AND THEIR FAMILIES. SURPLUS FUNDS ARE ALSO DEDICATED TO SUPPORT RESEARCH, INCLUDING SUPPORT FOR OUR CLINICAL AND TRANSLATIONAL RESEARCH INSTITUTE (CTSI). THE UR CTSI PROVIDES FUNDING, EDUCATION, RESOURCES AND SERVICES TO HELP RESEARCH TEAMS COLLABORATE AND PRODUCE RESULTS FASTER. THROUGH CTSI'S MANY PROGRAMS, THEY STRIVE TO ADVANCE SCIENCE AND MEDICINE AND IMPROVE THE HEALTH OF COMMUNITIES AND POPULATIONS. THE CTSI TEAM WAS INSTRUMENTAL IN ADDRESSING THE COVID19 PANDEMIC BY SUPPORTING RESEARCHERS WHO ARE PURSUING INNOVATIVE WAYS TO TREAT AND PREVENT THE DISEASE. THE TEAM HAS BUILT RESEARCH DATA TOOLS LIKE THE COVID-19 BIOBANK TO HELP RESEARCHERS STUDY THIS DISEASE. IN ADDITION, SURPLUS FUNDS ALSO SUPPORT THE UR MEDICAL CENTER'S COMMITMENT TO COMMUNITY HEALTH, WHICH DATES BACK TO THE MEDICAL SCHOOL'S FOUNDING. OUTSTANDING EXAMPLES INCLUDE THE CENTER FOR COMMUNITY HEALTH AND PREVENTION ESTABLISHED IN 2006 TO CREATE ENVIRONMENTS THAT SUPPORT COMMUNITY HEALTH. THE CENTER PROMOTES HEALTH BEHAVIORS THROUGH DISEASE PREVENTION, HEALTHY LIVING PROGRAMS, RESEARCH, EDUCATION AND POLICY AND IN COLLABORATION WITH COMMUNITY PARTNERS. ANOTHER EXAMPLE INCLUDES THE HOEKELMAN CENTER WHICH SERVES AS A NATIONAL LEADER FOR PEDIATRIC COMMUNITY HEALTH BY FOCUSING ON CONNECTING, ADVOCATING, RESEARCHING AND EDUCATING IN OUR COMMUNITIES THE HOEKELMAN CENTER HOSTS THE PEDIATRIC LINKS WITH THE COMMUNITY (PLC) A TWO-WEEK ROTATION THAT CONNECTS MEDICAL STUDENTS WITH COMMUNITY AGENCIES.
PART VI, LINE 6: THE UNIVERSITY OF ROCHESTER MEDICAL CENTER IS AN INTEGRATED ACADEMICHEALTH CENTER THAT COMPRISES THE SCHOOL OF MEDICINE AND DENTISTRY,INCLUDING ITS FACULTY PRACTICE (UNIVERSITY OF ROCHESTER MEDICAL FACULTYGROUP); STRONG MEMORIAL HOSPITAL; HIGHLAND HOSPITAL; GOLISANO CHILDREN'SHOSPITAL; JAMES P. WILMOT CANCER CENTER; STRONG WEST; SCHOOL OF NURSING;EASTMAN INSTITUTE FOR ORAL HEALTH; UR MEDICINE HOME CARE; HIGHLANDS ATPITTSFORD; THE HIGHLANDS LIVING CENTER, INC.; HIGHLANDS AT BRIGHTON, FFTHOMPSON HEALTH SYSTEM, INC., JONES MEMORIAL HOSPITAL, NOYES HEALTH,FINGER LAKES HEALTH AND ACCOUNTABLE HEALTH PARTNERS, LLC. UR MEDICALCENTER AND THE AFFILIATED HEALTH CARE ENTITIES HAVE EMBRACED ACOMPREHENSIVE APPROACH TO COMMUNITY HEALTH, WHICH EMPLOYS THEMULTIDISCIPLINARY SKILLS FOUND IN AN ACADEMIC MEDICAL CENTER TO BOTHPROVIDE IMPORTANT COMMUNITY SERVICES AND CONDUCT COMMUNITY-BASEDRESEARCH. THESE ACTIVITIES HELP INFORM POLICYMAKERS AND THE COMMUNITYABOUT LOCAL HEALTH CHALLENGES, EVALUATE THE EFFECTIVENESS OFINTERVENTIONS, AND SERVE AS A FOUNDATION FOR EVIDENCE-BASED PRACTICES TOIMPROVE HEALTH AND OVERALL QUALITY OF LIFE.- THE UNIVERSITY'S HEALTH CARE DELIVERY NETWORK IS ANCHORED BY STRONGMEMORIAL HOSPITAL, AN 838 BED TEACHING HOSPITAL, WHICH INCLUDES ACHILDREN'S HOSPITAL-GOLISANO CHILDREN'S HOSPITAL. PATIENTS BENEFIT FROMTHE MEDICAL CENTER'S ROBUST TEACHING AND BIOMEDICAL RESEARCH PROGRAMS.STUDENT ROSTERS INCLUDE APPROXIMATELY 400 MEDICAL STUDENTS, 500 GRADUATESTUDENTS, AND 890 RESIDENTS AND FELLOWS WHO ARE ENGAGED IN COMMUNITYSERVICE THROUGHOUT THEIR EDUCATION.- EASTMAN INSTITUTE FOR ORAL HEALTH PROVIDES COMMUNITY DENTAL CARE IN ANUMBER OF CLINICS, AS WELL AS CLINICAL EDUCATION TO DENTAL STUDENTSENROLLED AT THE UNIVERSITY OF ROCHESTER SCHOOL OF MEDICINE AND DENTISTRY.IT OFFERS GENERAL DENTISTRY, PEDIATRIC AND ORTHODONTIC CLINICS, AND ANURGENT CARE DENTAL CLINIC THAT SEES 10 - 50 PATIENTS PER DAY. IT OPERATESLOW-INCOME CLINICS AT SCHOOLS AND A DOWNTOWN LOCATION. ADDITIONALLY, FOURSMILEMOBILES PROVIDE A DENTAL OFFICE ON WHEELS, ALLOWING THE CITY'SCHILDREN INCREASED ACCESS TO MUCH NEEDED DENTAL CARE.- THE JAMES P. WILMOT CANCER CENTER IS ORGANIZED AROUND AMULTIDISCIPLINARY CARE MODEL, WHICH LEADING CANCER EXPERTS BELIEVE IS THEGOLD STANDARD IN CANCER CARE IN THE 21ST CENTURY. ITS MODEL UNDERSCORES ACOMMITMENT TO PROVIDE PATIENTS IN THE ROCHESTER AREA WITH THE MOSTUP-TO-DATE INFORMATION AND AVAILABLE TREATMENTS, BASING OURRECOMMENDATIONS ON THE BEST EVIDENCE. IT IS THE ONLY CENTER IN THEROCHESTER AND FINGER LAKES REGION OFFERING THIS TEAM APPROACH TO CARE. AVARIETY OF FREE PREVENTIVE EDUCATION EVENTS ARE HELD THROUGHOUT THE YEAR,INCLUDING MEN'S HEALTH DAY, WHICH INCLUDES NUMEROUS FREE HEALTHSCREENINGS; FREE SKIN CANCER SCREENINGS; AND BREAST CANCER SCREENINGS FORTHE UNINSURED AND UNDERINSURED.- GOLISANO CHILDREN'S HOSPITAL, HOUSED IN STRONG MEMORIAL HOSPITAL, IS A124 BED CHILDREN'S HOSPITAL THAT SERVES AS THE REFERRAL CENTER FOR ALLSERIOUSLY ILL OR INJURED CHILDREN FROM THE 17-COUNTY FINGER LAKES REGION.IT COMBINES AWARD-WINNING RESEARCH, INTERNATIONALLY ACCLAIMED EDUCATIONAND COMPASSIONATE CARE TO SERVE CHILDREN AND FAMILIES. PEDIATRICSPECIALTIES INCLUDE ORTHOPAEDICS, NEUROLOGY/NEUROSURGERY, CANCER ANDNEONATAL CARE. IN ADDITION TO THESE TRADITIONAL MEDICAL SERVICES,GOLISANO CHILDREN'S HOSPITAL IS THE NATION'S MODEL FOR "COMMUNITYPEDIATRICS", A PHILOSOPHY THAT EMBRACES THE IDEA THAT A CHILD'S COMMUNITYAND ENVIRONMENT AFFECT HIS HEALTH AND, THEREFORE, HE CANNOT BE TREATEDSOLELY IN AN EXAM ROOM. THE HOSPITAL ENCOURAGES PHYSICIANS AND STAFF TOPARTNER WITH COMMUNITY ORGANIZATIONS TO IMPROVE VACCINATION RATES,EDUCATIONAL OPPORTUNITIES, SAFETY AT HOME AND ON PLAYGROUNDS, AND HEALTHINSURANCE AND HEALTH CARE ACCESS.- THE STRONG WEST CAMPUS, WHICH IS LOCATED APPROXIMATELY 20 MILES WEST OFROCHESTER IN BROCKPORT, NY WAS ACQUIRED BY THE UNIVERSITY IN 2013. IT ISTHE SITE OF THE FORMER 61 BED LAKESIDE MEMORIAL HOSPITAL, WHICH ANNOUNCEDIT WAS CLOSING IN APRIL, 2013, LEAVING THE COMMUNITY WITHOUT AN EMERGENCYROOM AND LOCAL ACCESS TO OTHER HEALTH CARE SERVICES. STRONG MEMORIALHOSPITAL NOW OPERATES A FREE-STANDING EMERGENCY ROOM ON THE STRONG WESTCAMPUS, IN ADDITION TO OFFERING AMBULATORY SURGERY, HEALTH IMAGING,LABORATORY SERVICES, PRIMARY CARE, ORTHOPAEDICS, CARDIAC CARE, ONCOLOGYAND HEMATOLOGY, SLEEP MEDICINE, NEUROLOGY, AND UROLOGY SERVICES.THE UNIVERSITY'S WHOLLY OWNED HEALTH CARE AFFILIATES ARE:STRONG PARTNERS HEALTH SYSTEM, INC. AND AFFILIATESIN JUNE 1997, HIGHLAND HOSPITAL AND ITS AFFILIATES AND THE UNIVERSITYBECAME AFFILIATED THROUGH THE RESTRUCTURING OF A CORPORATION NOW KNOWN ASSTRONG PARTNERS HEALTH SYSTEM, INC. ("SPHS"), OF WHICH THE UNIVERSITY ISTHE SOLE MEMBER. SPHS, A NOT-FOR-PROFIT CORPORATION, NOW SERVES AS THECORPORATE PARENT OF HIGHLAND HOSPITAL AND THE UNIVERSITY'S LONG TERM CAREAND SENIOR HOUSING AFFILIATES LOCATED IN MONROE COUNTY, NEW YORK.A BRIEF DESCRIPTION OF THE SPHS AFFILIATES FOLLOWS:HIGHLAND HOSPITAL OF ROCHESTERHIGHLAND HOSPITAL OF ROCHESTER IS A 261-BED NOT-FOR-PROFIT ACUTE CAREHOSPITAL LOCATED IN ROCHESTER, NEW YORK. THE HOSPITAL'S SERVICES INCLUDEMEDICAL/SURGICAL CARE, INTENSIVE CARE, MATERNITY AND EMERGENCY CARE. INADDITION, THE HOSPITAL OWNS AND OPERATES 22 OUTPATIENT EXTENSION CLINICS,PROVIDING PRIMARY CARE, PRENATAL CARE, CARDIOLOGY, RADIOLOGY, AND/ORTHERAPEUTIC RADIOLOGY SERVICES.HIGHLAND COMMUNITY DEVELOPMENT CORPORATIONHIGHLAND COMMUNITY DEVELOPMENT CORPORATION ("HCDC") IS A NOT-FOR-PROFITCORPORATION WHICH OWNS AND OPERATES THE HIGHLANDS AT PITTSFORD, ARETIREMENT COMMUNITY LOCATED IN PITTSFORD, MONROE COUNTY, NEW YORK. THERETIREMENT COMMUNITY INCLUDES 135 INDEPENDENT LIVING APARTMENTS, 36INDEPENDENT LIVING COTTAGES, A COMMUNITY COMMON AREA, A DINING ROOM,SITTING AREAS, RECREATIONAL AREAS, A WELLNESS CENTER, AND A COMMUNITYCENTER. HCDC ALSO OWNS AND OPERATES LAURELWOOD AT THE HIGHLANDS, ANASSISTED LIVING FACILITY INCLUDING 65 APARTMENTS, 8 OF WHICH ARE IN ASECURE MEMORY CARE UNIT, LOCATED ON THE SAME CAMPUS AS THE HIGHLANDS ATPITTSFORD.THE HIGHLANDS LIVING CENTER, INC.THE HIGHLANDS LIVING CENTER, INC. IS A NOT-FOR-PROFIT CORPORATION WHICHOWNS AND OPERATES A 120-BED SKILLED NURSING FACILITY AND AN ADULT DAYCARE HEALTH PROGRAM FOR SENIORS IN PITTSFORD, MONROE COUNTY, NEW YORK.THE SKILLED NURSING FACILITY IS ADJACENT TO THE HIGHLANDS AT PITTSFORD.THE MEADOWS AT WESTFALL, INC.THE MEADOWS AT WESTFALL, INC. D/B/A THE HIGHLANDS AT BRIGHTON ("HAB") ISA NOT-FOR-FOR PROFIT CORPORATION WHICH OWNS AND OPERATES A 145-BEDSKILLED NURSING FACILITY, WHICH INCLUDES 125 RESIDENTIAL HEALTH CARE BEDSAND 20 VENTILATOR-DEPENDENT BEDS, IN BRIGHTON, MONROE COUNTY, NEW YORK.HIGHLAND FACILITIES DEVELOPMENT CORPORATIONHIGHLAND FACILITIES DEVELOPMENT CORPORATION ("HFDC") IS A NOT-FOR-PROFITCORPORATION WHOSE PRIMARY PURPOSE IS TO PROVIDE SERVICES THAT ARESUBSTANTIALLY RELATED TO THE CHARITABLE PURPOSES OF HIGHLAND HOSPITAL BUTDO NOT INVOLVE THE PROVISION OF HEALTH CARE SERVICES. HFDC OWNS ANDOPERATES A MEDICAL OFFICE BUILDING AND A PARKING GARAGE ON THE HOSPITALCAMPUS.MEDICAL ADMINISTRATIVE ASSOCIATES, INC.HIGHLAND HOSPITAL IS THE SOLE SHAREHOLDER OF MEDICAL ADMINISTRATIVEASSOCIATES, INC., D/B/A HIGHLAND SOUTH WEDGE PHARMACY, WHICH IS AFOR-PROFIT CORPORATION WHICH OWNS AND OPERATES A RETAIL PHARMACY INROCHESTER, NEW YORK.THE HIGHLAND FOUNDATION, INC.THE HIGHLAND FOUNDATION, INC. IS A NOT-FOR-PROFIT CORPORATION CONTROLLEDBY HIGHLAND HOSPITAL WHICH SOLICITS, RECEIVES AND MAINTAINS FUNDS FOR THESUPPORT OF HIGHLAND HOSPITAL AND THE OTHER NOT-FOR-PROFIT, TAX EXEMPTSPHS AFFILIATES.UR MEDICINE HOME CARE, INC. AND AFFILIATESTHE UNIVERSITY AFFILIATED WITH VISITING NURSE FOUNDATION, INC. IN APRIL1999, WHICH IS A NOT-FOR-PROFIT CORPORATION NOW KNOWN AS UR MEDICINE HOMECARE, INC. ("URMHC INC."). THE UNIVERSITY IS THE SOLE CORPORATE MEMBER OFURMHC INC. URMHC INC. SERVES AS THE CORPORATE PARENT OF THE UNIVERSITY'SCONTD. IN SUPPLEMENTAL INFORMATION
PART VI, LINE 7, REPORTS FILED WITH STATES NY
PART VI, LINE 6- AFFILIATED HEALTH CARE SYSTEM (CONTD) UR MEDICINE HOME CARE, INC. AND AFFILIATESTHE UNIVERSITY AFFILIATED WITH VISITING NURSE FOUNDATION, INC. IN APRIL 1999, WHICH IS A NOT-FOR-PROFIT CORPORATION NOW KNOWN AS UR MEDICINE HOME CARE, INC. ("URMHC INC."). THE UNIVERSITY IS THE SOLE CORPORATE MEMBER OF URMHC INC. URMHC INC. SERVES AS THE CORPORATE PARENT OF THE UNIVERSITY'S HOME HEALTH CARE AFFILIATES.URMHC INC. IS THE CORPORATE PARENT OF TWO NOT-FOR-PROFIT HOME HEALTH CARE PROVIDERS, UR MEDICINE HOME CARE, CERTIFIED SERVICES, INC. ("CERTIFIED SERVICES") (FORMERLY NAMED VISITING NURSE SERVICE OF ROCHESTER AND MONROE COUNTY, INC.), WHICH OPERATES A CERTIFIED HOME HEALTH AGENCY AND A HOSPICE, AND UR MEDICINE HOME CARE, LICENSED SERVICES, INC. (FORMERLY NAMED COMMUNITY CARE OF ROCHESTER, INC. D/B/A VNS SIGNATURE CARE), WHICH OPERATES A LICENSED HOME CARE SERVICES AGENCY. IN OCTOBER 2014, FINGER LAKES VISITING NURSE SERVICE, INC. ("FLVNS"), WHICH OPERATED A NOT-FOR-PROFIT CERTIFIED HOME HEALTH AGENCY AND A HOSPICE, AND FINGER LAKES HOME CARE, INC., WHICH OPERATES A NOT-FOR-PROFIT LICENSED HOME CARE SERVICES AGENCY, BECAME UNIVERSITY AFFILIATES. CERTIFIED SERVICES IS THE SOLE CORPORATE MEMBER OF FINGER LAKES HOME CARE. IN NOVEMBER 2020, FLVNSMERGED INTO CERTIFIED SERVICES.IN 2018, URMHC INC. FORMED TWO NEW WHOLLY CONTROLLED, NOT-FOR-PROFIT SUBSIDIARIES: UR MEDICINE HOME CARE, COMMUNITY SERVICES, INC., WHICH OPERATES CERTAIN COMMUNITY-BASED PROGRAMS THAT PROVIDE HOME-BASED SERVICES THAT ARE NOT REGULATED BY THE DEPARTMENT OF HEALTH OR SUBJECT TOTHE MEDICARE CONDITIONS OF PARTICIPATION, INCLUDING PROGRAMS SUCH AS MEALS ON WHEELS, WHICH WAS FORMERLY OPERATED BY CERTIFIED SERVICES; AND UR MEDICINE HOME CARE FOUNDATION, INC., WHICH SOLICITS, RECEIVES AND MAINTAINS FUNDS FOR THE SUPPORT AND BENEFIT OF THE HOME CARE AFFILIATES.F.F. THOMPSON HEALTH SYSTEM, INC. AND AFFILIATESIN SEPTEMBER 2012, THE UNIVERSITY AFFILIATED WITH F.F. THOMPSON HEALTH SYSTEM, INC. ("FFTHS"), WHICH IS THE CORPORATE PARENT OF A HOSPITAL AND OTHER AFFILIATES LOCATED IN CANANDAIGUA, ONTARIO COUNTY, NEW YORK. THEUNIVERSITY IS THE SOLE MEMBER OF FFTHS.A BRIEF DESCRIPTION OF THE FFTHS AFFILIATES FOLLOWS:THE FREDERICK FERRIS THOMPSON HOSPITALTHE FREDERICK FERRIS THOMPSON HOSPITAL IS A 113-BED NOT-FOR-PROFIT ACUTECARE HOSPITAL. ITS SERVICES INCLUDE MEDICAL/SURGICAL CARE, INTENSIVECARE, MATERNITY AND EMERGENCY CARE. IN ADDITION, THE HOSPITAL OWNS ANDOPERATES 10 EXTENSION CLINICS, 9 OF WHICH PROVIDE PRIMARY HEALTH CARESERVICE AND 1 OF WHICH PROVIDES OUTPATIENT PHYSICAL AND OCCUPATIONALTHERAPY.M.M. EWING CONTINUING CARE CENTERM.M. EWING CONTINUING CARE CENTER INC. IS A NOT-FOR-PROFIT CORPORATIONTHAT OPERATES A 188-BED SKILLED NURSING FACILITY AND ADULT DAY CAREPROGRAM ADJACENT TO F.F. THOMPSON HOSPITAL.F.F.T. SENIOR COMMUNITIES, INC.F.F.T. SENIOR COMMUNITIES, INC. IS A NOT-FOR-PROFIT CORPORATION THATOPERATES FERRIS HILLS AT WESTLAKE, A RESIDENTIAL COMMUNITY CONSISTING OF84 INDEPENDENT LIVING UNITS AND CLARK MEADOWS, CONSISTING OF 48 ENRICHEDLIVING UNITS.THE F.F. THOMPSON FOUNDATION, INC.THE F.F. THOMPSON FOUNDATION, INC. IS A NOT-FOR-PROFIT CORPORATION WHICHSOLICITS, RECEIVES AND MAINTAINS FUNDS FOR THE SUPPORT AND BENEFIT OFFFTHS AND ITS AFFILIATES.FFTH PROPERTIES AND SERVICES, INC. (PROPERTIES)FFTH PROPERTIES AND SERVICES, INC. IS A FOR-PROFIT NEW YORK STATEBUSINESS CORPORATION ORGANIZED FOR THE PURPOSE OF OWNING, DEVELOPING ANDOPERATING UNREGULATED REAL PROPERTY FOR THE BENEFIT OF FFTHS AND ITSAFFILIATES. PROPERTIES OWNS AND OPERATES A MEDICAL OFFICE BUILDING INCANANDAIGUA, NEW YORK AND A MEDICAL OFFICE BUILDING IN THE TOWN OFFARMINGTON, NEW YORK.FINGER LAKES COMMUNITY CARE NETWORK, INC. ("FLCCN")FINGER LAKES COMMUNITY CARE NETWORK, INC. IS A FOR-PROFIT NEW YORK STATEBUSINESS CORPORATION ORIGINALLY ORGANIZED FOR THE PURPOSE OF COORDINATINGSERVICES AMONG THE HOSPITAL, PARTICIPATING PHYSICIANS AND INSURANCEINDUSTRY REPRESENTATIVES. FLCCN IS CURRENTLY INACTIVE. FFTHS MANAGEMENTIS REVIEWING THE CORPORATE STRUCTURE, FUNCTION AND FUTURE OF THECORPORATION.EASTMAN DENTAL CENTER FOUNDATION, INC. ("EDCF")THE EASTMAN DENTAL CENTER FOUNDATION, INC. WAS FORMED TO HOLD AND MANAGETHE INVESTMENT ASSETS OF THE FORMER EASTMAN DENTAL CENTER, WHICH WASMERGED INTO THE UNIVERSITY DURING 1998. INCOME AND ASSETS OF THEFOUNDATION ARE USED TO SUPPORT ORAL HEALTH, EDUCATION, AND RESEARCHPROJECTS AT THE UNIVERSITY. EDCF IS NOT CONTROLLED BY THE UNIVERSITY BUTIS CLOSELY ALIGNED WITH ITS EASTMAN INSTITUTE OF ORAL HEALTH, A DIVISIONOF THE UNIVERSITY OF ROCHESTER MEDICAL CENTER.EXCELL PARTNERS, INC.EXCELL PARTNERS, INC. IS A NOT-FOR-PROFIT CORPORATION THAT SUPPORTS EARLYSTAGE COMMERCIAL DEVELOPMENT UTILIZING TECHNOLOGIES CREATED AT THEUNIVERSITY OF ROCHESTER AND OTHER REGIONAL COLLEGES AND UNIVERSITIES. THEUNIVERSITY IS THE SOLE CORPORATE MEMBER OF EXCELL PARTNERS.EXCELL TECHNOLOGY VENTURES, INC. ("ETV")EXCELL TECHNOLOGY VENTURES, INC. IS A NEW YORK FOR-PROFIT BUSINESSCORPORATION THAT IS THE GENERAL PARTNER OF EXCELL INNOVATE NY FUND, LP,EXCELL MINORITY AND WOMEN OWNED BUSINESS INVESTMENT FUND, LP, AND EXCELLPARTNERS INNOVATIVE TC FUND, LP (THE "LPS"), WHICH PROVIDE SEED STAGEFUNDING TO REGIONAL HIGH TECH COMPANIES. ETV ALSO SERVES AS THE MANAGEROF EACH OF THE LPS, THROUGH EXCELL PARTNERS, INC. RBC (SEE BELOW) IS THESOLE SHAREHOLDER OF ETV.ROCHESTER BIOVENTURE CENTER, INC. ("RBC")ROCHESTER BIOVENTURE CENTER, INC. IS A NOT-FOR-PROFIT CORPORATION WHICHWAS FORMED TO SUPPORT THE DEVELOPMENT OF NEW BUSINESSES UTILIZINGTECHNOLOGIES CREATED AT THE UNIVERSITY AND OTHER REGIONAL COLLEGES ANDUNIVERSITIES THROUGH THE OPERATION OF INCUBATOR/RESEARCH FACILITIES INMONROE COUNTY, NEW YORK. THE UNIVERSITY IS THE SOLE CORPORATE MEMBER OFRBC. RBC HAS CEASED OPERATIONS RELATED TO THE SUPPORT OF BUSINESSDEVELOPMENT.NEXTCORPS, INC. ("NEXTCORPS")NEXTCORPS, INC. (FORMERLY NAMED HIGH TECH ROCHESTER, INC.) IS ANOT-FOR-PROFIT ECONOMIC DEVELOPMENT ORGANIZATION OF WHICH THE UNIVERSITYIS THE SOLE CORPORATE MEMBER. NEXTCORPS PROMOTES THE CREATION AND GROWTHOF TECHNOLOGY COMPANIES THROUGH SUPPORT SERVICES AND INCUBATIONFACILITIES AND PROVIDES CONSULTING SERVICES FOR MANUFACTURERS.MANAGED CARE ORGANIZATIONTHE UNIVERSITY, THROUGH STRONG PARTNERS HEALTH SYSTEM, STRONG MEMORIALHOSPITAL, AND UNIVERSITY MEDICAL FACULTY GROUP, FORMED A MANAGED CAREORGANIZATION ("MCO") IN OCTOBER 1997 TOGETHER WITH TWO COMMUNITYPHYSICIAN ORGANIZATIONS: THE HIGHLAND PHYSICIAN ORGANIZATION AND THEROCHESTER COMMUNITY PHYSICIAN ORGANIZATION. THE MCO HAS CEASED OPERATIONSAND IS INACTIVE.ACCOUNTABLE HEALTH PARTNERS, LLC ("AHP") AND ACCOUNTABLE HEALTH PARTNERS- IPA, LLCACCOUNTABLE HEALTH PARTNERS, LLC ("AHP") AND ACCOUNTABLE HEALTH PARTNERS- IPA, LLC IS A NETWORK OF PHYSICIANS EMPLOYED BY THE UNIVERSITY AND ITSAFFILIATED HOSPITALS, COMMUNITY BASED PHYSICIANS, AND OTHER AFFILIATEDHOSPITALS THAT ARE CLINICALLY INTEGRATED AND NEGOTIATE REIMBURSEMENTCONTRACTS WITH LOCAL PAYERS AND SELF-INSURED BUSINESSES. THE UNIVERSITY,THROUGH STRONG MEMORIAL HOSPITAL, OWNS 25% OF AHP, WITH THE BALANCE OWNEDBY OTHER HOSPITALS, UNIVERSITY-EMPLOYED PHYSICIANS, AFFILIATEDHOSPITAL-EMPLOYED PHYSICIANS, AND COMMUNITY PHYSICIANS.AHP INSURANCE COMPANYAHP INSURANCE COMPANY IS A VERMONT BUSINESS CORPORATION THAT WAS FORMEDBY AHP IN NOVEMBER 2016 TO ENGAGE IN THE BUSINESS OF INSURING ANDREINSURING VARIOUS TYPES OF RISK AND IN PARTICULAR TO SERVE AS A CAPTIVEINSURANCE COMPANY FOR AHP, BY ESTABLISHING A RESERVE FUND TO PROTECT THEORGANIZATION AGAINST POTENTIAL FUTURE LOSSES FROM DOWNSIDE RISK TAKEN ONITS VALUE BASED CONTRACTS. AHP INSURANCE COMPANY IS WHOLLY OWNED BY AHP.LIVINGSTON HEALTH CARE SYSTEM, INC.ON JANUARY 1, 2016, THE UNIVERSITY BECAME THE SOLE CORPORATE MEMBER OFLIVINGSTON HEALTH CARE SYSTEM, INC. ("LHCS"), WHICH IS THE CORPORATEPARENT OF A HOSPITAL AND OTHER AFFILIATES LOCATED IN DANSVILLE,LIVINGSTON COUNTY, NEW YORK. A BRIEF DESCRIPTION OF THE LHCS AFFILIATESFOLLOWS:NICHOLAS H. NOYES MEMORIAL HOSPITAL, INC. (NOYES MEMORIAL HOSPITAL) NOYESMEMORIAL HOSPITAL IS A 67-BED NOT-FOR-PROFIT ACUTE CARE HOSPITAL LOCATEDIN DANSVILLE, NEW YORK. ITS SERVICES INCLUDE MEDICAL/SURGICAL CARE,INTENSIVE CARE, MATERNITY, AND EMERGENCY CARE. IN ADDITION, NOYESMEMORIAL HOSPITAL OPERATES AN AMBULATORY SURGERY AND MULTISPECIALTYEXTENSION CLINIC, AND 3 OTHER EXTENSION CLINICS PROVIDING MENTAL HEALTH,DIALYSIS AND PHYSICAL THERAPY SERVICES, RESPECTIVELY.
PART VI, LINE 6- AFFILIATED HEALTH CARE SYSTEM (CONTD) RED JACKET CENTER, INC.RED JACKET CENTER, INC. IS A NEW YORK STATE NOT-FOR-PROFIT CORPORATIONORGANIZED FOR THE PURPOSE OF OWNING, OPERATING AND MAINTAINING OFFICEBUILDINGS TO ATTRACT DOCTORS TO THE RURAL AREA OF DANSVILLE, NEW YORK ANDTHE COUNTIES OF LIVINGSTON, STEUBEN AND ALLEGANY. RED JACKET CENTER, INC.OWNS AND OPERATES A MEDICAL OFFICE BUILDING IN GENESEO, NEW YORK THATLEASES SPACE TO NOYES MEMORIAL HOSPITAL AND PRIVATE PHYSICIANS.THE FOUNDATION FOR NOYES MEMORIAL HEALTH SYSTEM, INC.THE FOUNDATION FOR NOYES MEMORIAL HEALTH SYSTEM, INC. IS A NOT-FOR-PROFITCORPORATION WHICH SOLICITS, RECEIVES, AND MAINTAINS FUNDS FOR THE SUPPORTAND BENEFIT OF LCHS AND ITS NOT-FOR-PROFIT, TAX EXEMPT AFFILIATES.THE MEMORIAL HOSPITAL OF WILLIAM F. AND GERTRUDE F. JONES, INC.ON JANUARY 1, 2016, THE UNIVERSITY BECAME THE SOLE CORPORATE MEMBER OFTHE MEMORIAL HOSPITAL OF WILLIAM F. AND GERTRUDE F. JONES, INC. (JONESMEMORIAL HOSPITAL), WHICH IS LOCATED IN WELLSVILLE, ALLEGANY COUNTY, NEWYORK. JONES MEMORIAL HOSPITAL IS A 49-BED NOT-FOR-PROFIT ACUTE CAREHOSPITAL LOCATED IN WELLSVILLE, NEW YORK. THE HOSPITAL'S SERVICES INCLUDEMEDICAL/SURGICAL CARE, INTENSIVE CARE, MATERNITY, PEDIATRIC, ANDEMERGENCY CARE. IN ADDITION, JONES MEMORIAL HOSPITAL OPERATES SIXEXTENSION CLINICS, PROVIDING PRIMARY CARE, PRENATAL CARE, AND/ORPEDIATRIC CARE, AND AN EXTENSION CLINIC PROVIDING ONCOLOGY AND INFUSIONSERVICES.JONES MEDICAL SERVICES, P.C. IS A CAPTIVE PROFESSIONAL CORPORATION OFJONES MEMORIAL HOSPITAL THAT EMPLOYS PHYSICIANS AND ADVANCED PRACTICEPROVIDERS WHO ARE CONTRACTED TO THE HOSPITAL TO PROVIDE MEDICAL SERVICESIN THE WELLSVILLE, NEW YORK COMMUNITY.JONES MEMORIAL HOSPITAL IS THE SOLE MEMBER OF JONES MEMORIAL HOSPITALFOUNDATION, A NOT-FOR-PROFIT CORPORATION THAT WAS FORMED IN AUGUST 2016AND SOLICITS, RECEIVES, AND MAINTAINS FUNDS FOR THE SUPPORT AND BENEFITOF JONES MEMORIAL HOSPITAL AND ITS NOT-FOR-PROFIT, TAX EXEMPT AFFILIATES.ST. JAMES HOSPITALON MARCH 1, 2018, THE UNIVERSITY BECAME THE SOLE CORPORATE MEMBER OF ST.JAMES HOSPITAL. ST. JAMES HOSPITAL IS A 15-BED NOT-FOR-PROFIT ACUTE CAREHOSPITAL LOCATED IN HORNELL, NEW YORK. THE HOSPITAL'S SERVICES INCLUDEPRIMARY AND SPECIALTY MEDICAL SERVICES, AMBULATORY SURGERY, AND EMERGENCYSERVICES. ST. JAMES HOSPITAL ALSO OPERATES 6 EXTENSION CLINICS THATPROVIDE PRIMARY CARE, AND SPECIALTY CARE INCLUDING ORTHOPAEDIC OUTPATIENTSERVICES.ST. JAMES HOSPITAL IS THE SOLE MEMBER OF ST. JAMES HOSPITAL FOUNDATION,INC. A NOT-FOR-PROFIT CORPORATION THAT SOLICITS, RECEIVES AND MAINTAINSFUNDS FOR THE SUPPORT AND BENEFIT OF ST. JAMES HOSPITAL.FINGER LAKES REGIONAL HEALTH SYSTEM, INC. AND AFFILIATESON AUGUST 1, 2023, THE UNIVERSITY BECAME THE SOLE CORPORATE MEMBER OFFINGER LAKES REGIONAL HEALTH SYSTEM, INC. D/B/A FINGER LAKES HEALTH("FLH"), WHICH IS THE CORPORATE PARENT OF TWO HOSPITALS AND OTHERAFFILIATES LOCATED IN THE COUNTIES OF ONTARIO, YATES, AND SENECA, NEWYORK.A BRIEF DESCRIPTION OF THE FLH AFFILIATES FOLLOWS:GENEVA GENERAL HOSPITALGENEVA GENERAL HOSPITAL IS A 117-BED NOT-FOR-PROFIT, TAX EXEMPT ACUTECARE GENERAL HOSPITAL LOCATED IN GENEVA, ONTARIO COUNTY, NEW YORK. ITSSERVICES INCLUDE MEDICAL/SURGICAL CARE, INTENSIVE CARE, AND EMERGENCYCARE. IN ADDITION, THE HOSPITAL OWNS AND OPERATES AN AMBULATORY SURGERYCENTER, AND 5 EXTENSION CLINICS PROVIDING PRIMARY HEALTH CARE SERVICES,THE JIM DOOLEY CENTER FOR EARLY LEARNING, A CHILD CARE CENTER SERVINGINFANTS AND CHILDREN FROM AGES 6 WEEKS TO 6 YEARS, AND THE MARION S.WHELAN SCHOOL OF PRACTICAL NURSING, WHICH PROVIDES AN EDUCATIONAL PROGRAMLEADING TO A CERTIFICATE IN LICENSED PRACTICAL NURSING.SOLDIERS AND SAILORS MEMORIAL HOSPITAL OF YATES COUNTYSOLDIERS AND SAILORS MEMORIAL HOSPITAL OF YATES COUNTY IS NOT-FOR-PROFIT,TAX EXEMPT CORPORATION THAT OPERATES A 25-BED CRITICAL ACCESS HOSPITAL.ITS SERVICES INCLUDE EMERGENCY CARE AND AMBULATORY SURGERY. THE HOSPITALALSO OWNS AND OPERATES A 150-BED SKILLED NURSING FACILITY, AND 2EXTENSION CLINICS PROVIDING PRIMARY CARE SERVICES.GENEVA NURSING HOME, INC.GENEVA NURSING HOME, INC. D/B/A LIVING CENTER AT GENEVA - SOUTH IS ANOT-FOR PROFIT, TAX EXEMPT CORPORATION THAT OPERATES A 107-BED SKILLEDNURSING FACILITY ADJACENT TO GENEVA GENERAL HOSPITAL.GENEVA NURSING HOME II, INC.GENEVA NURSING HOME II, INC. D/B/A LIVING CENTER AT GENEVA - NORTH IS ANOT-FOR-PROFIT, TAX EXEMPT CORPORATION THAT OPERATES AN 80-BED SKILLEDNURSING FACILITY ADJACENT TO GENEVA GENERAL HOSPITAL.HUNTINGTON NURSING HOME, INC.HUNTINGTON NURSING HOME, INC. D/B/A HUNTINGTON LIVING CENTER IS ANOT-FOR-PROFIT, TAX EXEMPT CORPORATION THAT OPERATES A 160-BED SKILLEDNURSING FACILITY LOCATED IN WATERLOO, SENECA COUNTY, NEW YORK.FLH MEDICAL, P.C.FLH MEDICAL, P.C. IS A CAPTIVE PROFESSIONAL CORPORATION OF GENEVA GENERALHOSPITAL THAT EMPLOYS PHYSICIANS AND ADVANCED PRACTICE PROVIDERS WHO ARECONTRACTED TO THE HOSPITAL TO PROVIDE MEDICAL SERVICES IN THE REGIONSERVED BY GENEVA GENERAL HOSPITAL.GENEVA GENERAL HOUSING DEVELOPMENT FUND COMPANY, INC.GENEVA GENERAL HOUSING DEVELOPMENT FUND COMPANY, INC. IS ANOT-FOR-PROFIT, TAX EXEMPT CORPORATION THAT OPERATES NORTH STREETAPARTMENTS, 50 UNITS OF SUBSIDIZED HOUSING FOR SENIOR CITIZENS ANDMOBILITY IMPAIRED INDIVIDUALS IN GENEVA, ONTARIO COUNTY, NEW YORK.TAYLOR BROWN HOUSING DEVELOPMENT FUND COMPANY, INC.TAYLOR BROWN HOUSING DEVELOPMENT FUND COMPANY, INC. IS A NOT-FOR-PROFIT,TAX EXEMPT CORPORATION THAT OPERATES EAST MAIN STREET APARTMENTS, 40UNITS OF SUBSIDIZED HOUSING FOR SENIOR CITIZENS AND MOBILITY IMPAIREDINDIVIDUALS IN WATERLOO, SENECA COUNTY, NEW YORK.FINGER LAKES HEALTH FOUNDATION, INC.FINGER LAKES HEALTH FOUNDATION, INC. IS A NOT-FOR-PROFIT CORPORATION THATSOLICITS, RECEIVES AND MAINTAINS FUNDS FOR THE SUPPORT AND BENEFIT OF FLHAND ITS AFFILIATES.FINGER LAKES COLLEGE OF NURSING AND HEALTH SCIENCESFINGER LAKES COLLEGE OF NURSING AND HEALTH SCIENCES IS AN EDUCATIONALCORPORATION THAT OPERATES A NURSING SCHOOL IN GENEVA, NEW YORK, WHICHPROVIDES AN EDUCATIONAL PROGRAM LEADING TO AN ASSOCIATES' DEGREE INAPPLIED SCIENCES IN NURSING.SOLDIERS VENTURES, INC.SOLDIERS VENTURES, INC. IS A BUSINESS CORPORATION THAT WAS ORIGINALLYFORMED TO OPERATE A DURABLE MEDICAL EQUIPMENT AND SUPPLY COMPANY. IT ISCURRENTLY INACTIVE.
Schedule H (Form 990) 2024
Additional Data


Software ID:  
Software Version:  

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number
16-0743209
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC section
(if applicable)
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
 
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients
(c) Amount of
cash grant
(d) Amount of
noncash assistance
(e) Method of valuation (book,
FMV, appraisal, other)
(f) Description of noncash assistance
(1) SCHOLARSHIPS AND FELLOWSHIPS TO STUDENTS 5461 294,756,967      
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
SCHEDULE I, PART II DETAIL OF SUBAWARDS IN FURTHERANCE OF ITS RESEARCH ACTIVITIES, THE UNIVERSITY OF ROCHESTER MAKES SUB-AWARDS TO OTHER ORGANIZATIONS THAT PERFORM RESEARCH IN CONNECTION WITH RESEARCH GRANTS AWARDED TO THE UNIVERSITY. THE UNIVERSITY DOES NOT CATEGORIZE THESE SUB-AWARDS AS "GRANTS" FOR FORM 990, SCHEDULE I REPORTING, SINCE THE RECIPIENT ORGANIZATIONS PERFORM RESEARCH SERVICES FOR THE UNIVERSITY AND ARE CONSIDERED INDEPENDENT CONTRACTORS WHICH SERVE THE DIRECT NEEDS OF THE UNIVERSITY.
SCHEDULE I, PART I, LINE 2 AND PART III STUDENT SCHOLARSHIPS, FELLOWSHIPS AND STUDENT LOANS THE OFFICE OF FINANCIAL AID MONITORS THE DISBURSEMENT OF GRANTS AND FEDERAL LOANS TO STUDENTS. STUDENTS WHO RECEIVE SCHOLARSHIPS, FELLOWSHIPS AND STUDENT LOANS FROM THE UNIVERSITY OF ROCHESTER ARE SELECTED AND THE AMOUNT OF GRANTS OR LOANS DETERMINED BY OBJECTIVE AND NON-DISCRIMINATORY PROCESSES APPLIED TO ALL SIMILARLY SITUATED INDIVIDUALS. THE DECISIONS ARE MADE ON A CASE BY CASE BASIS THROUGH EVALUATING THE ACADEMIC ACHIEVEMENT AND FINANCIAL NEED OF THE APPLICANT IN LIGHT OF THE FUNDS AVAILABLE FOR THIS PURPOSE.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
Yes
 
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
Yes
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1GEORGE M ALFIERIS MD
PROFESSOR - CARDIAC SURGERY M&D
(i)

(ii)
2,843,454
-------------
0
0
-------------
0
23,000
-------------
0
333,430
-------------
0
16,540
-------------
0
3,216,424
-------------
0
0
-------------
0
2TARUN BHALLA MD
PROFESSOR - NEUROSURGERY
(i)

(ii)
1,856,532
-------------
0
583,300
-------------
0
23,000
-------------
0
33,430
-------------
0
40,693
-------------
0
2,536,955
-------------
0
0
-------------
0
3DAVID LINEHAN MD
SVP, DEAN SMD, CEO URMC
(i)

(ii)
2,096,446
-------------
0
137,593
-------------
0
34,746
-------------
0
183,430
-------------
0
38,003
-------------
0
2,490,218
-------------
0
0
-------------
0
4MATTHEW T BENDER MD
PROFESSOR - NEUROSURGERY
(i)

(ii)
1,167,797
-------------
0
927,526
-------------
0
23,000
-------------
0
33,430
-------------
0
12,594
-------------
0
2,164,347
-------------
0
0
-------------
0
5MICHAEL D MALONEY MD
PROFESSOR - ORTHOPAEDICS M&D
(i)

(ii)
1,996,974
-------------
0
25,150
-------------
0
25,372
-------------
0
33,430
-------------
0
36,948
-------------
0
2,117,874
-------------
0
0
-------------
0
6ILYA VOLOSHIN MD
PROFESSOR - ORTHOPAEDICS M&D
(i)

(ii)
1,558,893
-------------
0
282,287
-------------
0
23,600
-------------
0
33,430
-------------
0
33,206
-------------
0
1,931,416
-------------
0
0
-------------
0
7SARAH C MANGELSDORF
TRUSTEE, PRES & CEO
(i)

(ii)
1,332,543
-------------
0
250,000
-------------
0
55,221
-------------
0
33,430
-------------
0
132,396
-------------
0
1,803,590
-------------
0
0
-------------
0
8STEVEN I GOLDSTEIN
PRES SYSTEM INTEG, URMC
(i)

(ii)
1,297,334
-------------
0
0
-------------
0
110,899
-------------
0
158,430
-------------
0
24,778
-------------
0
1,591,441
-------------
0
0
-------------
0
9KATHLEEN PARRINELLO
PRES/CEO SMH & HH,SRVP URMC
(i)

(ii)
1,232,121
-------------
0
0
-------------
0
62,384
-------------
0
158,430
-------------
0
12,026
-------------
0
1,464,961
-------------
0
0
-------------
0
10MICHAEL F ROTONDO MD
CEO URMFG, SR VP URMC
(i)

(ii)
1,283,483
-------------
0
0
-------------
0
41,572
-------------
0
108,430
-------------
0
3,133
-------------
0
1,436,618
-------------
0
0
-------------
0
11DOUGLAS W PHILLIPS
SRVP & CHIEF INVESTMENT OFFICER
(i)

(ii)
1,012,248
-------------
0
0
-------------
0
23,000
-------------
0
33,430
-------------
0
28,861
-------------
0
1,097,539
-------------
0
0
-------------
0
12ADAM P ANOLIK
CFO URMC
(i)

(ii)
838,001
-------------
0
0
-------------
0
22,999
-------------
0
133,430
-------------
0
31,651
-------------
0
1,026,081
-------------
0
0
-------------
0
13MICHAEL J APOSTOLAKOS MD
CMO, SMH & HH, VP URMC
(i)

(ii)
702,548
-------------
0
0
-------------
0
30,479
-------------
0
83,430
-------------
0
32,078
-------------
0
848,535
-------------
0
0
-------------
0
14THOMAS J FARRELL
SRVP & CHIEF ADVANCEMENT OFFICER
(i)

(ii)
727,398
-------------
0
0
-------------
0
25,506
-------------
0
44,930
-------------
0
37,447
-------------
0
835,281
-------------
0
0
-------------
0
15DAVID FIGLIO
PROVOST (THRU 8/24)
(i)

(ii)
648,675
-------------
0
0
-------------
0
46,234
-------------
0
31,868
-------------
0
93,621
-------------
0
820,398
-------------
0
0
-------------
0
16ELIZABETH A MILAVEC
EVP ADM & FIN, CFO, TREASURER
(i)

(ii)
713,371
-------------
0
0
-------------
0
23,125
-------------
0
44,680
-------------
0
36,476
-------------
0
817,652
-------------
0
0
-------------
0
17MARK B TAUBMAN MD
FMR SRVP HEALTH, CEO URMC, DEAN SMD
(i)

(ii)
697,274
-------------
0
0
-------------
0
45,471
-------------
0
22,719
-------------
0
21,475
-------------
0
786,939
-------------
0
0
-------------
0
18DONNA GOODEN PAYNE
VP AND GENERAL COUNSEL
(i)

(ii)
685,001
-------------
0
0
-------------
0
23,000
-------------
0
33,430
-------------
0
30,331
-------------
0
771,762
-------------
0
0
-------------
0
19CARRIE P FULLER-SPENCER
CFO SMH, HH, LTC & ASSOC VP URMC
(i)

(ii)
600,213
-------------
0
0
-------------
0
26,966
-------------
0
60,059
-------------
0
37,119
-------------
0
724,357
-------------
0
0
-------------
0
20STEPHEN DEWHURST
VP FOR RESEARCH
(i)

(ii)
596,915
-------------
0
0
-------------
0
25,979
-------------
0
43,820
-------------
0
9,037
-------------
0
675,751
-------------
0
0
-------------
0
21NICOLE SAMPSON
PROVOST&CHIEF ACADEMIC OFF (EFF 8/24
(i)

(ii)
589,219
-------------
0
0
-------------
0
27,620
-------------
0
42,423
-------------
0
3,728
-------------
0
662,990
-------------
0
0
-------------
0
22PETER G ROBINSON
VP GOV'T & COMM REL (THRU 3/25)
(i)

(ii)
460,004
-------------
0
0
-------------
0
57,827
-------------
0
93,877
-------------
0
38,143
-------------
0
649,851
-------------
0
0
-------------
0
23SHAUN NELMS
VP FOR COMM PARTNERSHIPS & SP ADVISO
(i)

(ii)
457,000
-------------
0
0
-------------
0
130,708
-------------
0
3,750
-------------
0
13,289
-------------
0
604,747
-------------
0
0
-------------
0
24KATHLEEN GALLUCCI
VP & CHIEF HR OFFICER
(i)

(ii)
452,111
-------------
0
0
-------------
0
9,805
-------------
0
69,957
-------------
0
27,761
-------------
0
559,634
-------------
0
0
-------------
0
25JULIE MYERS
VP FOR IT AND CIO
(i)

(ii)
432,564
-------------
0
0
-------------
0
23,125
-------------
0
38,214
-------------
0
31,569
-------------
0
525,472
-------------
0
0
-------------
0
26ROBERT L CLARK
PROF, FRMR PROVOST, SVP RESEARCH
(i)

(ii)
490,416
-------------
0
0
-------------
0
0
-------------
0
32,616
-------------
0
967
-------------
0
523,999
-------------
0
0
-------------
0
27PAGE HETZEL
VP FOR MKTNG & COMM
(i)

(ii)
453,117
-------------
0
0
-------------
0
125
-------------
0
31,483
-------------
0
18,144
-------------
0
502,869
-------------
0
0
-------------
0
28JOHN BLACKSHEAR
VP FOR STUDENT LIFE
(i)

(ii)
406,453
-------------
0
0
-------------
0
15,072
-------------
0
41,503
-------------
0
35,553
-------------
0
498,581
-------------
0
0
-------------
0
29ADRIENNE MORGAN
VP FOR ENG & ENRICHMENT
(i)

(ii)
407,561
-------------
0
0
-------------
0
0
-------------
0
39,259
-------------
0
28,141
-------------
0
474,961
-------------
0
0
-------------
0
30SARAH E PEYRE
VICE DEAN OF ED, SMD, FRMR INTERIM P
(i)

(ii)
351,383
-------------
0
0
-------------
0
23,550
-------------
0
32,504
-------------
0
33,753
-------------
0
441,190
-------------
0
0
-------------
0
31ANTHONY GREEN
VP ACAD FIN & PLNG, FRMR BD SECY
(i)

(ii)
311,066
-------------
0
0
-------------
0
125
-------------
0
31,561
-------------
0
36,019
-------------
0
378,771
-------------
0
0
-------------
0
32ERIN KANE
FMR INTERIM VP COMM
(i)

(ii)
297,664
-------------
0
0
-------------
0
125
-------------
0
30,137
-------------
0
36,196
-------------
0
364,122
-------------
0
0
-------------
0
33JOSHUA FARRELMAN
VP OF GOVERNMENT RELATIONS (EFF 4/25
(i)

(ii)
265,795
-------------
0
0
-------------
0
8,398
-------------
0
26,895
-------------
0
37,148
-------------
0
338,236
-------------
0
0
-------------
0
34JACK S BAILEY
FMR SECY TO BRD TRUSTEES
(i)

(ii)
248,719
-------------
0
0
-------------
0
0
-------------
0
23,849
-------------
0
11,278
-------------
0
283,846
-------------
0
0
-------------
0
35LEA NORDHAUS
SECY BOARD OF TRUSTEES
(i)

(ii)
191,052
-------------
0
0
-------------
0
0
-------------
0
19,255
-------------
0
40,097
-------------
0
250,404
-------------
0
0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 1A DETAIL OF ADDITIONAL BENEFITS PROVIDED FIRST CLASS OR CHARTER TRAVEL IN LIMITED CIRCUMSTANCES, THE PRESIDENT AND/OR PROVOST OR OTHER KEY EMPLOYEE OF THE UNIVERSITY OF ROCHESTER ("THE UNIVERSITY") MAY TRAVEL FIRST CLASS IF CERTAIN TIME/DISTANCE REQUIREMENTS ARE MET AND A VALID UNIVERSITY-RELATED BUSINESS PURPOSE FOR THE TRAVEL EXISTS. TRAVEL FOR COMPANIONS IN LIMITED CIRCUMSTANCES, THE SPOUSE OF THE PRESIDENT AND/OR PROVOST OR OTHER KEY EMPLOYEE MAY TRAVEL FOR LEGITIMATE UNIVERSITY-RELATED BUSINESS PURPOSES. EXAMPLES OF SUCH TRAVEL INCLUDE ATTENDANCE AT FUNDRAISING OR ALUMNI EVENTS. IN ACCORDANCE WITH APPLICABLE LEGAL STANDARDS, AND ON THESE LIMITED OCCASIONS, THE UNIVERSITY WILL REIMBURSE THE TRAVEL EXPENSES FOR SPOUSAL TRAVEL AS A BUSINESS EXPENSE ONLY IF THE SPOUSAL TRAVEL SERVES A "BONA FIDE BUSINESS PURPOSES" OF THE UNIVERSITY. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE/PERSONAL SERVICES AS A CONDITION OF EMPLOYMENT, THE PRESIDENT AND PROVOST ARE REQUIRED TO LIVE IN A HOME ON THE UNIVERSITY'S CAMPUS WHICH IS FURNISHED AND MAINTAINED AT THE UNIVERSITY'S EXPENSE. SOCIAL CLUB DUES THE UNIVERSITY PROVIDES CERTAIN OFFICERS AND EMPLOYEES A SOCIAL CLUB MEMBERSHIP TO BE USED IN CONNECTION WITH THEIR DUTIES. THE OFFICERS AND EMPLOYEES PROVIDED A MEMBERSHIP ARE RESPONSIBLE FOR ANY PERSONAL USE OF THE CLUB MEMBERSHIP. TWO OFFICERS WERE PROVIDED A SOCIAL CLUB MEMBERSHIP BY THE UNIVERSITY AND HAD TAXABLE COMPENSATION ASSOCIATED WITH THEIR PERSONAL USE OF THE CLUB.
PART I, LINE 4B PARTICIPATION IN A SUPP. NONQUALIFIED PLAN THE FOLLOWING INDIVIDUALS LISTED ON FORM 990, PART VII, SECTION A PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND RECEIVED EMPLOYER PAID AMOUNTS THAT ARE INCLUDED IN DEFERRED COMPENSATION: ADAM P. ANOLIK - SERP - $100,000 MICHAEL J. APOSTOLAKOS - SERP - $50,000 STEPHEN DEWHURST - SERP - $11,000 CARRIE P. FULLER SPENCER - SERP - $25,000 KATHLEEN GALLUCCI - SERP - $40,000 STEVEN I. GOLDSTEIN - SERP - $125,000 DAVID LINEHAN - SERP - $150,000 KATHLEEN PARRINELLO - SERP - $125,000 PETER G. ROBINSON - SERP - $61,500 MICHAEL ROTONDO - SERP - $75,000 GEORGE M. ALFIERIS - 457(F) - $300,000 JOHN BLACKSHEAR - 457(F) - $2,250 THOMAS FARRELL - 457(F) - $11,500 PAGE HETZEL - 457(F) - $3,250 ELIZABETH MILAVEC - 457(F) - $11,250 ADRIENNE MORGAN - 457(F) - $6,750 JULIE MYERS - 457(F) - $4,000 SHAUN NELMS - 457(F) - $3,750
PART I, LINE 7 PROVISION OF NON-FIXED PAYMENTS THE UNIVERSITY OF ROCHESTER MEDICAL SCHOOL COMPENSATION PLAN ALLOWS COMPENSATION TO BE CALCULATED, IN PART, BY MEDICAL SERVICES RENDERED. THE UNIVERSITY OF ROCHESTER DOES NOT PROVIDE DISCRETIONARY BONUS AND/OR INCENTIVE COMPENSATION. PAYMENTS MADE TO ANY DISQUALIFIED PERSON ARE APPROVED BY THE BOARD THROUGH THE PROCESS DESCRIBED IN FORM 990, PART VI, SECTION B, LINE 15.
PART I, LINE 8 INITIAL CONTRACT EXCEPTION CERTAIN INDIVIDUALS ARE, FROM TIME TO TIME, SERVING UNDER THE PROVISIONS OF THEIR INITIAL CONTRACT TO SERVE AS OFFICERS OF THE UNIVERSITY, WHICH PRINCIPALLY ESTABLISHES THEIR COMPENSATION, RESPONSIBILITIES AND DUTIES.
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax-Exempt Bonds
Complete if the organization answered "Yes" to Form 990, Part , line 24a. Provide descriptions,
explanations, and any additional information in Part .
Attach to Form 990.

Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number
16-0743209
Part
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer
(i) Pool
financing
Yes No Yes No Yes No
A MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TND6 06-24-2015 248,557,616 2015 A, B CAPITAL PROJECTS   X   X   X
B MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TQA9 04-05-2017 289,439,545 2017 A, B CAPITAL PROJECTS   X   X   X
C MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TSK5 12-14-2017 246,123,340 2017 C, D CAPITAL PROJECTS   X   X   X
D MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TUV8 08-05-2020 423,556,749 2020 A CAPITAL PROJECTS   X   X   X
MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TWT1 12-19-2023 332,542,801 2023 A CAPITAL PROJECTS   X   X   X
Part
Proceeds
A B C D
1 Amount of bonds retired .................. 68,270,000 75,275,000 1,190,000 45,220,000
2 Amount of bonds legally defeased ..............        
3 Total proceeds of issue .................. 249,360,691 290,507,689 246,123,340 425,228,740
4 Gross proceeds in reserve funds .............        
5 Capitalized interest from proceeds ............. 30,332,980 1,145,900   21,267,377
6 Proceeds in refunding escrows ...............        
7 Issuance costs from proceeds ............... 1,460,004 1,742,715 1,656,861 2,087,524
8 Credit enhancement from proceeds .............        
9 Working capital expenditures from proceeds .............        
10 Capital expenditures from proceeds ............. 84,679,364 73,170,909   301,618,976
11 Other spent proceeds ............. 163,221,324 214,448,166 244,466,479 100,254,864
12 Other unspent proceeds ............. 153,349,622      
13 Year of substantial completion ............. 2019 2021 2021 2025
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue of tax-exempt
bonds (or, if issued prior to 2020, a current refunding issue)? ........
X   X     X X  
15 Were the bonds issued as part of an advance refunding issue of taxable
bonds (or, if issued prior to 2020, an advance refunding issue)? ........
X   X   X     X
16 Has the final allocation of proceeds been made? .......... X   X   X     X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X   X   X  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 2
Part
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............   X   X   X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ............... X   X   X   X  
3a Are there any management or service contracts that may result in private business use of bond-financed property? ............. X   X   X   X  
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? X   X   X   X  
c Are there any research agreements that may result in private business use of bond-financed property? ............. X   X   X   X  
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X   X   X   X  
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government .... 1.260 % 1.340 % 1.360 % 0.580 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government ......... 1.390 % 1.460 % 1.370 % 0.730 %
6 Total of lines 4 and 5 ............. 2.650 % 2.800 % 2.730 % 1.310 %
7 Does the bond issue meet the private security or payment test? ...   X   X   X   X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............   X   X   X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? ........
X   X   X   X  
Part
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...   X   X   X X  
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......   X   X   X    
b Exception to rebate? ........ X   X   X      
c No rebate due? .........   X   X   X    
If "Yes" to line 2c, provide in Part the date the rebate
computation was performed ......
3 Is the bond issue a variable rate issue? .....   X   X   X   X
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 3
Part
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X   X   X
b Name of provider ..........  
 
 
 
 
 
 
 
c Term of hedge .........        
d Was the hedge superintegrated? ......                
e Was the hedge terminated? ........                
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X   X   X   X
b Name of provider ..........  
 
 
 
 
 
 
 
c Term of GIC .........        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........                
6 Were any gross proceeds invested beyond an available temporary period?   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   X   X   X  
Part
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
PART I COLUMN C- ADDITIONAL TAX-EXEMPT BOND CUSIP # INFORMATION BOND ISSUE 2017 C,D - CUSIP #61075TTB5 PART II, LINE 3 - ADDITIONAL DETAIL FOR PROCEEDS OF ISSUES THE TOTAL PROCEEDS OF ISSUE REPORTED FOR THE 2015 A,B BOND ISSUE INCLUDES $803,075 IN INVESTMENT EARNINGS. THE TOTAL PROCEEDS OF ISSUE REPORTED FOR THE 2017 A,B BOND ISSUE INCLUDES $1,068,144 IN INVESTMENT EARNINGS. THE TOTAL PROCEEDS OF ISSUE REPORTED FOR THE 2020 A BOND ISSUE INCLUDES $1,671,991 IN INVESTMENT EARNINGS. THE TOTAL PROCEEDS OF ISSUE REPORTED FOR THE 2023 A BOND ISSUE INCLUDES $16,675,749 IN INVESTMENT EARNINGS. PART IV, LINE 2 DATE OF REBATE COMPUTATION FOR THE 2020 BONDS IS 7/3/24 AND SHOWED NO POSITIVE REBATE EARNINGS. A FORM 8038-T WAS FILED FOR A YIELD REDUCTION LIABILITY ONLY.
Schedule K (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  


Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax-Exempt Bonds
Complete if the organization answered "Yes" to Form 990, Part , line 24a. Provide descriptions,
explanations, and any additional information in Part .
Attach to Form 990.

Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number
16-0743209
Part
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer
(i) Pool
financing
Yes No Yes No Yes No
A MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TND6 06-24-2015 248,557,616 2015 A, B CAPITAL PROJECTS   X   X   X
B MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TQA9 04-05-2017 289,439,545 2017 A, B CAPITAL PROJECTS   X   X   X
C MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TSK5 12-14-2017 246,123,340 2017 C, D CAPITAL PROJECTS   X   X   X
D MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TUV8 08-05-2020 423,556,749 2020 A CAPITAL PROJECTS   X   X   X
MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION
 
51-0188852 61075TWT1 12-19-2023 332,542,801 2023 A CAPITAL PROJECTS   X   X   X
Part
Proceeds
A B C D
1 Amount of bonds retired .................. 68,270,000 75,275,000 1,190,000 45,220,000
2 Amount of bonds legally defeased ..............        
3 Total proceeds of issue .................. 249,360,691 290,507,689 246,123,340 425,228,740
4 Gross proceeds in reserve funds .............        
5 Capitalized interest from proceeds ............. 30,332,980 1,145,900   21,267,377
6 Proceeds in refunding escrows ...............        
7 Issuance costs from proceeds ............... 1,460,004 1,742,715 1,656,861 2,087,524
8 Credit enhancement from proceeds .............        
9 Working capital expenditures from proceeds .............        
10 Capital expenditures from proceeds ............. 84,679,364 73,170,909   301,618,976
11 Other spent proceeds ............. 163,221,324 214,448,166 244,466,479 100,254,864
12 Other unspent proceeds ............. 153,349,622      
13 Year of substantial completion ............. 2019 2021 2021 2025
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue of tax-exempt
bonds (or, if issued prior to 2020, a current refunding issue)? ........
X   X     X X  
15 Were the bonds issued as part of an advance refunding issue of taxable
bonds (or, if issued prior to 2020, an advance refunding issue)? ........
X   X   X     X
16 Has the final allocation of proceeds been made? .......... X   X   X     X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X   X   X  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 2
Part
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............   X   X   X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ............... X   X   X   X  
3a Are there any management or service contracts that may result in private business use of bond-financed property? ............. X   X   X   X  
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? X   X   X   X  
c Are there any research agreements that may result in private business use of bond-financed property? ............. X   X   X   X  
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X   X   X   X  
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government .... 1.260 % 1.340 % 1.360 % 0.580 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government ......... 1.390 % 1.460 % 1.370 % 0.730 %
6 Total of lines 4 and 5 ............. 2.650 % 2.800 % 2.730 % 1.310 %
7 Does the bond issue meet the private security or payment test? ...   X   X   X   X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............   X   X   X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? ........
X   X   X   X  
Part
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...   X   X   X X  
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......   X   X   X    
b Exception to rebate? ........ X   X   X      
c No rebate due? .........   X   X   X    
If "Yes" to line 2c, provide in Part the date the rebate
computation was performed ......
3 Is the bond issue a variable rate issue? .....   X   X   X   X
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 3
Part
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X   X   X
b Name of provider ..........  
 
 
 
 
 
 
 
c Term of hedge .........        
d Was the hedge superintegrated? ......                
e Was the hedge terminated? ........                
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X   X   X   X
b Name of provider ..........  
 
 
 
 
 
 
 
c Term of GIC .........        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........                
6 Were any gross proceeds invested beyond an available temporary period?   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   X   X   X  
Part
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
PART I COLUMN C- ADDITIONAL TAX-EXEMPT BOND CUSIP # INFORMATION BOND ISSUE 2017 C,D - CUSIP #61075TTB5 PART II, LINE 3 - ADDITIONAL DETAIL FOR PROCEEDS OF ISSUES THE TOTAL PROCEEDS OF ISSUE REPORTED FOR THE 2015 A,B BOND ISSUE INCLUDES $803,075 IN INVESTMENT EARNINGS. THE TOTAL PROCEEDS OF ISSUE REPORTED FOR THE 2017 A,B BOND ISSUE INCLUDES $1,068,144 IN INVESTMENT EARNINGS. THE TOTAL PROCEEDS OF ISSUE REPORTED FOR THE 2020 A BOND ISSUE INCLUDES $1,671,991 IN INVESTMENT EARNINGS. THE TOTAL PROCEEDS OF ISSUE REPORTED FOR THE 2023 A BOND ISSUE INCLUDES $16,675,749 IN INVESTMENT EARNINGS. PART IV, LINE 2 DATE OF REBATE COMPUTATION FOR THE 2020 BONDS IS 7/3/24 AND SHOWED NO POSITIVE REBATE EARNINGS. A FORM 8038-T WAS FILED FOR A YIELD REDUCTION LIABILITY ONLY.
Schedule K (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  

Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
(1) ADAM ANOLIK KEY EMPLOYEE SPLIT DOLLAR LIFE INSURANCE   X 770,000 770,000   No Yes   Yes  
(2) STEVEN I GOLDSTEIN KEY EMPLOYEE SPLIT DOLLAR LIFE INSURANCE   X 2,847,200 2,847,200   No Yes   Yes  
(3) KATHLEEN PARRINELLO KEY EMPLOYEE SPLIT DOLLAR LIFE INSURANCE   X 1,249,884 1,249,884   No Yes   Yes  
(4) PETER G ROBINSON OFFICER SPLIT DOLLAR LIFE INSURANCE   X 1,099,210 1,099,210   No Yes   Yes  
(5) MICHAEL ROTONDO KEY EMPLOYEE SPLIT DOLLAR LIFE INSURANCE   X 635,000 635,000   No Yes   Yes  
(6) MARK B TAUBMAN FORMER OFFICER SPLIT DOLLAR LIFE INSURANCE   X 1,623,531 1,623,531   No Yes   Yes  
(7) MICHAEL APOSTOLAKOS KEY EMPLOYEE SPLIT DOLLAR LIFE INSURANCE   X 245,000 245,000   No Yes   Yes  
(8) CARRIE FULLER-SPENCER KEY EMPLOYEE SPLIT DOLLAR LIFE INSURANCE   X 145,000 145,000   No Yes   Yes  
(9) KATHLEEN GALLUCCI OFFICER SPLIT DOLLAR LIFE INSURANCE   X 244,900 244,900   No Yes   Yes  
(10) STEPHEN DEWHURST OFFICER SPLIT DOLLAR LIFE INSURANCE   X 103,000 103,000   No Yes   Yes  
(11) DAVID LINEHAN OFFICER SPLIT DOLLAR LIFE INSURANCE   X 339,600 339,600   No Yes   Yes  
(12) JOSHUA FARRELMAN OFFICER SPLIT DOLLAR LIFE INSURANCE   X 392,200 392,200   No Yes   Yes  
Total ............... $ 9,694,525
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
(1) NA
 
N/A 73,492 TUITION ASSISTANCE EDUCATION
(2) NA
 
N/A 42,075 FELLOWSHIPS EDUCATION
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) JENNIFER ANOLIK FAMILY MEMBER OF KEY EMPL 385,709 PAYMENT OF COMPENSATION   No
(2) CYNTHIA APOSTOLAKOS FAMILY MEMBER OF KEY EMPL 61,119 PAYMENT OF COMPENSATION   No
(3) KENNETH APOSTOLAKOS FAMILY MEMBER OF KEY EMPL 103,086 PAYMENT OF COMPENSATION   No
(4) HANNAH JACKEL-DEWHURST FAMILY MEMBER OF OFFICER 68,493 PAYMENT OF COMPENSATION   No
(5) DENNIS KESSLER FAMILY MEMBER OF TRUSTEE 50,156 PAYMENT OF COMPENSATION   No
(6) JEFFREY PARRINELLO FAMILY MEMBER OF KEY EMPL 53,548 PAYMENT OF COMPENSATION   No
(7) CHRISTIAN PEYRE FAMILY MEMBER OF FORMER OFFICER 800,000 PAYMENT OF COMPENSATION   No
(8) CHERITH REYNOLDS-CLARK FAMILY MEMBER OF FORMER OFFICER 127,557 PAYMENT OF COMPENSATION   No
(9) JEREMY ROBINSON FAMILY MEMBER OF OFFICER 122,900 PAYMENT OF COMPENSATION   No
(10) KARL ROSENGREN FAMILY MEMBER OF TRUSTEE 290,105 PAYMENT OF COMPENSATION   No
(11) LYDIA ROTONDO FAMILY MEMBER OF KEY EMPL 239,098 PAYMENT OF COMPENSATION   No
(12) LES WEISBROD MD FAMILY MEMBER OF KEY EMPL 280,124 PAYMENT OF COMPENSATION   No
(13) TARA RITTER FAMILY MEMBER OF OFFICER 70,525 PAYMENT OF COMPENSATION   No
(14) PETER TONGE FAMILY MEMBER OF OFFICER 163,765 PAYMENT OF COMPENSATION   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE M
(Form 990)


Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
Types of Property
(a)
Check if applicable
(b)
Number of contributions or items contributed
(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g
(d)
Method of determining
noncash contribution amounts
1 Art—Works of art .... X 26 444,408 FAIR MARKET VALUE
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications .. X 680,472 FAIR MARKET VALUE
5 Clothing and household
goods .......
X 935 FAIR MARKET VALUE
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 88 21,321,576 FAIR MARKET VALUE
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests ....
       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures .....
       
14 Qualified conservation
contribution—Other ...
       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ... X 39 87,085 FAIR MARKET VALUE
20 Drugs and medical supplies . X 2 5,800 FAIR MARKET VALUE
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( MISCELLANEOUS ) X 70 9,525,782 FAIR MARKET VALUE
26 Other Right pointing arrow large image ( EQUIPMENT ) X 12 599,305 FAIR MARKET VALUE
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2024)
Schedule M (Form 990) (2024)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
SCHEDULE M, PART I, COLUMN (B) NUMBER OF CONTRIBUTIONS THE UNIVERSITY OF ROCHESTER REPORTS ALL NON-CASH CONTRIBUTIONS RECEIVED, OTHER THAN SECURITIES, BASED ON THE NUMBER OF NON-CASH ITEMS RECEIVED.
Schedule M (Form 990) (2024)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Return Reference Explanation
FORM 990, PART I, LINE 1 THE PROVISION OF HIGHER EDUCATION IN THE LIBERAL ARTS AND SCIENCES, MEDICINE AND DENTISTRY, NURSING AND MUSIC; RESEARCH; AND CHARITABLE PATIENT CARE SERVICES.
FORM 990, PART III, LINE 4A, PROGRAM SERVICE EDUCATIONAL ACTIVITIES - THE UNIVERSITY IS COMPRISED OF SIX SCHOOLS OFFERING PROGRAMS FROM UNDERGRADUATE TO POST-DOCTORAL DEGREES. THESE ARE THE SCHOOL OF ARTS AND SCIENCES, THE HAJIM SCHOOL OF ENGINEERING, THE WARNER SCHOOL OF EDUCATION AND HUMAN DEVELOPMENT, EASTMAN SCHOOL OF MUSIC, SIMON GRADUATE SCHOOL OF BUSINESS ADMINISTRATION, SCHOOL OF NURSING, AND SCHOOL OF MEDICINE AND DENTISTRY. THERE ARE ALSO A NUMBER OF IMPORTANT CENTERS OF ACADEMIC EXCELLENCE, FOR EXAMPLE, THE INSTITUTE OF OPTICS, THE LABORATORY FOR LASER ENERGETICS, THE WILMOT CANCER CENTER, AND THE FLAUM EYE INSTITUTE. THE FULL-TIME FACULTY OF THE SCHOOL OF MEDICINE AND DENTISTRY PROVIDE CLINICAL SERVICES AS PART OF THE ACADEMIC MEDICAL PROGRAM; THIS ACTIVITY OCCURS 100 PERCENT WITHIN THE MEDICAL SCHOOL AND IS INTERNALLY ORGANIZED AND SUPERVISED AS URMFG OR UNIVERSITY OF ROCHESTER MEDICAL FACULTY GROUP. THERE ARE OVER 1,000 FULL-TIME TENURED FACULTY MEMBERS AND 11,211 UNDERGRADUATE AND GRADUATE STUDENTS ENROLLED IN THE UNIVERSITY. THE UNIVERSITY HAS ALWAYS PLACED FINANCIAL AID FOR ITS STUDENTS AMONG ITS HIGHEST PRIORITIES. SCHOLARSHIPS COVER A PORTION OF THE COST OF ATTENDING THE UNIVERSITY OF ROCHESTER. THE UNIVERSITY IS COMMITTED TO OFFERING THE HIGHEST QUALITY EDUCATION TO ITS STUDENTS, REGARDLESS OF THEIR ECONOMIC CIRCUMSTANCES OR BACKGROUND. FOR EXAMPLE, THE UNIVERSITY HAS A PROGRAM TO EXPAND HIGHER EDUCATION OPPORTUNITIES FOR STUDENTS FROM THE ROCHESTER CITY SCHOOL DISTRICT (RCSD), A DISTRICT WITH ONE OF THE HIGHEST POVERTY AND SCHOOL DROPOUT RATES IN NEW YORK STATE. THE UNIVERSITY PROVIDES $25,000 PER YEAR FOR FOUR YEARS TO EVERY GRADUATE OF THE SCHOOL DISTRICT WHO IS ADMITTED TO THE UNIVERSITY'S COLLEGE OF ARTS, SCIENCES AND ENGINEERING; THIS IS EQUIVALENT TO AN AWARD OF $100,000 FOR EACH STUDENT.THROUGH THE ENDOWMENT, THE UNIVERSITY PERPETUATES AND ENHANCES ITS EDUCATIONAL, RESEARCH, CLINICAL CARE PROGRAMS AND PUBLIC SERVICE MISSIONS. THIS COMMITMENT REQUIRES AN ENDOWMENT PAYOUT OF 5.7 PERCENT CALCULATED ON A ROLLING FIVE-YEAR AVERAGE OF THE ENDOWMENT'S MARKET VALUE. THE UNIVERSITY'S ENDOWMENT CONSISTS LARGELY OF INDIVIDUAL FUNDS THANKS TO THE GENEROSITY OF CHARITABLE DONORS. THE DONORS OF THESE GIFTS OFTEN SPECIFY AND RESTRICT THE PURPOSES FOR WHICH THE INCOME MAY BE SPENT TO ENSURE LONG-TERM BENEFITS.
FORM 990, PART III, LINE 4B, PROGRAM SERVICE RESEARCH ACTIVITIES: THE UNIVERSITY PERFORMS RESEARCH, TRAINING, AND OTHER SERVICES UNDER GRANTS, CONTRACTS, AND SIMILAR AGREEMENTS WITH SPONSORING ORGANIZATIONS, PRIMARILY DEPARTMENTS AND AGENCIES OF THE UNITED STATES GOVERNMENT. DURING THE 2024-2025 FISCAL YEAR, THERE WERE 5,897 GRANTS AND CONTRACTS IN EFFECT THAT TOTALED $405,546,489 IN REVENUE.ROCHESTER RESEARCHERS ARE SCIENTISTS AND SCHOLARS, INVENTORS AND CONSERVATORS, ARTISTS AND ANALYSTS. THEY KNOW MANY OF THE BEST BREAKTHROUGHS IN KNOWLEDGE AND CREATIVITY OCCUR BY CROSSING BOUNDARIES. MANY OF THE UNIVERSITY'S RESEARCH ENVIRONMENTS ARE DESIGNED TO FACILITATE COLLABORATION AND EXPLORATION ACROSS DISCIPLINES. RESEARCH AT THE UNIVERSITY OF ROCHESTER OCCURS IN 60 RESEARCH CENTERS AND INSTITUTES ACROSS THE UNIVERSITY, INCLUDING: - THE LABORATORY FOR LASER ENERGETICS (LLE) - THE LASER LAB IS THE LARGEST UNIVERSITY-BASED DEPARTMENT OF ENERGY RESEARCH PROGRAM IN THE NATION AND IS HOME TO THE MOST POWERFUL LASER SYSTEMS FOUND AT ANY ACADEMIC INSTITUTION IN THE WORLD. AT THE LAB, RESEARCHERS FROM ALL OVER THE WORLD PROBE THE EXTREMES OF TEMPERATURE AND PRESSURE IN LABORATORY-SCALE EXPERIMENTS. - THE INSTITUTE OF OPTICS - HOME TO THE NATION'S FIRST OPTICAL SCIENCE, ENGINEERING AND DESIGN PROGRAM. THE INSTITUTE OF OPTICS HAS GRANTED ABOUT HALF OF ALL DEGREES IN OPTICS AWARDED IN THE U.S. - THE DEL MONTE INSTITUTE FOR NEUROSCIENCE - INSTRUMENTAL IN BRINGING TOGETHER NEUROSCIENCE AND RELATED DISCIPLINES- BIOMEDICAL ENGINEERING, BRAIN AND COGNITIVE SCIENCES, COMPUTER SCIENCE, AND NEUROLOGY. THIS MULTIDISCIPLINARY WORK HAS MADE POSSIBLE CRITICAL RESEARCH INTO ALZHEIMER'S, MULTIPLE SCLEROSIS, AUTISM AND DYSLEXIA. - THE HUMANITIES CENTER - AN INTELLECTUAL HOME BASE FOR STUDENTS, FACULTY, RESEARCHERS, ARTISTS AND THE PUBLIC. RESEARCH PROJECTS AFFECT FIELDS BEYOND THE HUMANITIES, INCLUDING MEDICINE, BUSINESS, SCIENCE AND ENGINEERING. - MT. HOPE FAMILY CENTER - LEADING EXPERTS PROVIDE EVIDENCE-BASED INTERVENTION AND PREVENTION SERVICES TO OVER 900 AT RISK CHILDREN AND FAMILIES ANNUALLY. - INSTITUTE FOR MUSIC LEADERSHIP - DEVELOPING CREATIVE AND EFFECTIVE LEADERS FOR TODAY'S MUSICAL WORLD.
FORM 990, PART III, LINE 4C, PROGRAM SERVICES SERVICES OF HOSPITAL AND CLINICS- THE UNIVERSITY OF ROCHESTER (THE "UNIVERSITY") PROVIDES HEALTH CARE SERVICES TO THE GREATER ROCHESTER AND FINGER LAKES AREA THROUGH STRONG MEMORIAL HOSPITAL, STRONG HOME CARE GROUP, THE VARIOUS ENTITIES INCLUDED IN STRONG PARTNERS HEALTH SYSTEM, INC. (SPHS), F.F. THOMPSON HEALTH SYSTEM, INC., FINGER LAKES HEALTH SYSTEM, LIVINGSTON HEALTH CARE SYSTEM, INC., THE MEMORIAL HOSPITAL OF WILLIAM F. AND GERTRUDE F. JONES, INC. AND ST. JAMES HOSPITAL. TO SUPPORT THE TEACHING AND RESEARCH MISSIONS OF ITS SCHOOL OF MEDICINE AND DENTISTRY AND ITS SCHOOL OF NURSING, THE UNIVERSITY OF ROCHESTER OPERATES STRONG MEMORIAL HOSPITAL, A TERTIARY CARE TEACHING HOSPITAL, WHICH INCLUDES THE GOLISANO CHILDREN'S HOSPITAL. STRONG MEMORIAL HOSPITAL, GOLISANO CHILDREN'S HOSPITAL, AND THE UNIVERSITY OF ROCHESTER MEDICAL FACULTY GROUP OPERATE AS UNINCORPORATED DIVISIONS OF THE UNIVERSITY OF ROCHESTER. STRONG MEMORIAL HOSPITAL PROVIDES HEALTH CARE SERVICES THROUGH ITS INPATIENT, OUTPATIENT AND EMERGENCY FACILITIES. THE MEDICAL STAFF OF THE HOSPITAL IS THE FACULTY OF THE SCHOOL OF MEDICINE AND DENTISTRY. THE ACADEMIC DEPARTMENT CHAIRS ALSO FUNCTION AS THE DEPARTMENT HEADS OF THE MEDICAL SERVICES IN THE HOSPITAL. THERE ARE EXTENSIVE INTERN AND RESIDENT PROGRAMS. THE HOSPITAL PROVIDES CARE REGARDLESS OF THE PATIENT'S ABILITY TO PAY FOR SERVICES. DURING THE 2024-2025 FISCAL YEAR, THERE WERE 306,564 TOTAL INPATIENT DAYS AND 122,653 EMERGENCY VISITS. IN ADDITION TO BEING A TEACHING FACILITY, THE HOSPITAL OPERATES IN A CHARITABLE MANNER CONSISTENT WITH THE REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE "COMMUNITY BENEFIT STANDARD" OF IRS REVENUE RULING 69-545. IN THIS REGARD, THE GOVERNING BODY OF THE ORGANIZATION IS COMPOSED OF PROMINENT CITIZENS IN THE COMMUNITY. MEDICAL STAFF PRIVILEGES IN THE HOSPITAL ARE AVAILABLE TO ALL QUALIFIED PHYSICIANS IN THE AREA WHO ALSO CAN QUALIFY AS FULL OR PART-TIME FACULTY OF THE SCHOOL OF MEDICINE AND DENTISTRY; THE HOSPITAL MAINTAINS A FULL-TIME EMERGENCY ROOM OPEN TO ALL REGARDLESS OF ABILITY TO PAY; THE HOSPITAL PROVIDES CARE TO NEEDY MEMBERS OF ITS COMMUNITY WITH ITS CHARITY CARE POLICY REGARDLESS OF THEIR ABILITY TO PAY FOR SERVICES AND ADMITS AS PATIENTS THOSE ABLE TO PAY FOR CARE, EITHER THEMSELVES OR THROUGH THIRD-PARTY PAYERS SUCH AS PRIVATE HEALTH INSURANCE OR GOVERNMENT PROGRAMS SUCH AS MEDICARE AND MEDICAID. THE HOSPITAL'S EXCESS FUNDS ARE GENERALLY APPLIED TO EXPANSION AND REPLACEMENT OF EXISTING FACILITIES AND EQUIPMENT, MEDICAL RESEARCH, AMORTIZATION OF INDEBTEDNESS, IMPROVEMENTS IN PATIENT CARE, COMMUNITY BENEFIT ACTIVITIES AND CHARITY CARE.
FORM 990, PART VI, SECTION A, LINE 1A DELEGATION OF AUTHORITY THE BY-LAWS OF THE UNIVERSITY PROVIDE FOR AN EXECUTIVE COMMITTEE THAT MAY EXERCISE ALL THE POWERS OF THE BOARD IN INTERVALS BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, EXCEPT THAT THE EXECUTIVE COMMITTEE DOES NOT HAVE POWER (1) TO GRANT DEGREES, (2) TO REMOVE A TRUSTEE OR OFFICER, (3) TO ELECT TRUSTEES, THE CHAIR OF THE BOARD OR THE PRESIDENT, OR (4) TO AMEND, ALTER OR REPEAL THE BY-LAWS. THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE ALL TRUSTEES. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD, THE PRESIDENT, THE CHAIRS OF THE BOARD COMMITTEES OF INVESTMENT, NOMINATIONS AND BOARD PRACTICES, FACILITIES, AUDIT AND RISK ASSESSMENT, PERSONNEL, HEALTH AFFAIRS, ACADEMIC AFFAIRS, RESEARCH AND INNOVATION, FINANCIAL PLANNING, STUDENT AFFAIRS, COMPLIANCE AND COMPENSATION, AND DEVELOPMENT PLUS SUCH OTHER TRUSTEES AS THE BOARD OF TRUSTEES MAY ELECT TO SERVE FOR TERMS NOT TO EXCEED FIVE YEARS.
FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE UNIVERSITY OF ROCHESTER'S FORM 990 WAS PREPARED BY FINANCE STAFF AND PROVIDED TO THE BONADIO GROUP AND TO SENIOR MANAGEMENT OF THE UNIVERSITY FOR REVIEW PRIOR TO FILING. THE FORM 990 WAS ALSO PROVIDED TO THE UNIVERSITY'S AUDIT AND RISK COMMITTEE PRIOR TO FILING. THE COMMITTEE'S QUESTIONS AND COMMENTS WERE ADDRESSED AT A COMMITTEE MEETING PRIOR TO FILING. AFTER THIS COMMITTEE'S MEETING, THE FORM 990 WAS POSTED TO THE BOARD SHAREPOINT SITE AND EACH TRUSTEE WAS NOTIFIED THAT THE FORM WAS AVAILABLE TO VIEW, PRIOR TO FILING THE FORM WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY DIRECTORS, COMMITTEE MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE A CONFLICT OF INTEREST: A) PRIOR TO VOTING ON OR OTHERWISE DISCHARGING THEIR DUTIES WITH RESPECT TO ANY MATTER INVOLVING THE CONFLICT WHICH COMES BEFORE THE BOARD OR ANY COMMITTEE; B) PRIOR TO ENTERING INTO ANY CONTRACT OR TRANSACTION INVOLVING THE CONFLICT; C) AS SOON AS POSSIBLE AFTER THE DIRECTOR, COMMITTEE MEMBER OR OFFICER LEARNS OF THE CONFLICT; AND D) ON AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. THE FORM IS DISTRIBUTED ANNUALLY AND REQUIRES DISCLOSURE OF ALL CONFLICTS OF INTEREST, INCLUDING SPECIFIC INFORMATION CONCERNING THE TERMS OF ANY CONTRACT OR TRANSACTION WITH THE UNIVERSITY THAT INVOLVES A POTENTIAL CONFLICT OF INTEREST FOR THE INDIVIDUAL. THE FORMS ARE REVIEWED BY LEGAL COUNSEL, AND CONFLICTS DISCLOSED ON THE FORMS OR ON AN AD-HOC BASIS ARE REVIEWED BY AN INDEPENDENT BOARD COMMITTEE. THE COMMITTEE CONSIDERS THE MATERIAL FACTS CONCERNING ANY PROPOSED CONTRACT OR TRANSACTION, INCLUDING THE PROCESS BY WHICH THE DECISION WAS MADE TO APPROVE OR RECOMMEND ENTERING INTO THE ARRANGEMENT ON THE TERMS PROPOSED, AND APPROVES SUCH CONTRACTS OR TRANSACTIONS ONLY IF THE TERMS ARE FAIR AND REASONABLE TO THE UNIVERSITY AND THE ARRANGEMENTS ARE CONSISTENT WITH THE BEST INTERESTS OF THE UNIVERSITY.
FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS WRITTEN SELF-EVALUATIONS AND PERFORMANCE EVALUATIONS FOR THE UNIVERSITY'S OFFICERS AND KEY EMPLOYEES ARE REVIEWED ANNUALLY BY THE UNIVERSITY'S COMMITTEE ON COMPLIANCE AND COMPENSATION. THE COMMITTEE REVIEWS AND APPROVES TOTAL COMPENSATION FOR OFFICERS AND KEY EMPLOYEES AND CONSIDERS, IN ADDITION TO THE PERFORMANCE EVALUATIONS, THE SCOPE OF THE INDIVIDUAL'S JOB RESPONSIBILITIES, PREVIOUS COMPENSATION AND COMPARABLE COMPENSATION PAID TO PEOPLE WITH SIMILAR RESPONSIBILITIES AT COMPARABLE INSTITUTIONS. THE COMPARABLE INFORMATION IS PROVIDED BY AN INDEPENDENT CONSULTANT AND BY REFERENCE TO LOCAL, REGIONAL AND NATIONAL COMPENSATION SURVEYS.
FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABILITY TO PUBLIC THE UNIVERSITY OF ROCHESTER'S AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY POSTING THEM ON THE UNIVERSITY'S WEBSITE. THE UNIVERSITY OF ROCHESTER'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY MADE AVAILABLE TO THE PUBLIC.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)

(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
UNIVERSITY OF ROCHESTER
 
Employer identification number

16-0743209
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity

(1) MELIORA STUDENT HOUSING LLC
263 WALLIS HALL
ROCHESTER,NY14627
16-0743209
STUDENT HOUSING NY -217,000 15,903,000 UNIV OF ROCH
 
(2) MELIORA DEVELOPMENT COMPANY LLC
BOX 278893
ROCHESTER,NY14623
16-0743209
REAL ESTATE NY 7,933,000 66,292,000 UNIV OF ROCH
 
(3) MELIORA RISK SOLUTIONS LLC
100 BANK ST SUITE 360
BURLINGTON,VT05401
16-0743209
INSURANCE CAPTIVE VT 6,322,000 13,296,000 UNIV OF ROCH
 






Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)HIGHLAND HOSPITAL OF ROCHESTER INC
1000 SOUTH AVENUE

ROCHESTER,NY14620
16-0743037
HOSPITAL NY 501(C)(3) LINE 3 SPHS
 
Yes
 
(2)THE HIGHLAND FOUNDATION INC
1000 SOUTH AVENUE

ROCHESTER,NY14620
23-7310662
FUNDRAISING NY 501(C)(3) LINE 12A, I HIGHLAND HOSPITAL
 
Yes
 
(3)HIGHLAND FACILITIES DEVELOPMENT CORP
1000 SOUTH AVENUE

ROCHESTER,NY14620
22-3039077
MEDICAL BLDG NY 501(C)(3) LINE 10 HIGHLAND HOSPITAL
 
Yes
 
(4)HIGHLAND COMMUNITY DEVELOPMENT CORP
100 HAHNEMANN TRAIL

PITTSFORD,NY14534
22-3154715
ELDER CARE NY 501(C)(3) LINE 10 SPHS
 
Yes
 
(5)THE HIGHLANDS LIVING CENTER INC
500 HAHNEMANN TRAIL

PITTSFORD,NY14534
22-3240227
HEALTHCARE NY 501(C)(3) LINE 10 SPHS
 
Yes
 
(6)THE MEADOWS AT WESTFALL INC
5901 LAC DE VILLE BLVD

ROCHESTER,NY14618
16-1502303
HEALTHCARE NY 501(C)(3) LINE 10 SPHS
 
Yes
 
(7)STRONG PARTNERS HEALTH SYSTEM INC
1000 SOUTH AVENUE

ROCHESTER,NY14620
16-1499099
SUPPORT ORG NY 501(C)(3) LINE 12A, I UNIV OF ROCHESTER
 
Yes
 
(8)UR MEDICINE HOME CARE INC (STRONG HCG)
2180 EMPIRE BOULEVARD

WEBSTER,NY14580
22-2577664
SUPPORT ORG NY 501(C)(3) LINE 7 UNIV OF ROCHESTER
 
Yes
 
(9)UR MEDICINE HOME CARE CERTIFIED SRV INC
2180 EMPIRE BOULEVARD

WEBSTER,NY14580
16-0743215
HEALTHCARE NY 501(C)(3) LINE 10 URMHC
 
Yes
 
(10)UR MEDICINE HC LICENSED SRVS INC (CCR)
2180 EMPIRE BOULEVARD

WEBSTER,NY14580
16-1561691
HEALTHCARE NY 501(C)(3) LINE 10 URMHC
 
Yes
 
(11)EXCELL PARTNERS INC
343 STATE STREET KODAK TOWER

ROCHESTER,NY14650
20-1862628
ECONOMIC DEV NY 501(C)(4) N/A UNIV OF ROCHESTER
 
Yes
 
(12)NEXTCORPS INC
260 EAST MAIN STREET SUITE 60

ROCHESTER,NY14604
16-1195028
BUSINESS INCUBATOR NY 501(C)(3) LINE 7 UNIV OF ROCHESTER
 
Yes
 
(13)EASTMAN DENTAL CENTER FOUNDATION INC
625 ELMWOOD AVENUE

ROCHESTER,NY14620
16-1529555
SUPPORT ORG NY 501(C)(3) LINE 12A, I N/A
 
No
(14)THE JAMES P WILMOT FOUNDATION INC
387 E MAIN STREET

ROCHESTER,NY14604
22-2341413
SUPPORT ORG NY 501(C)(3) LINE 12D, III-O N/A
 
No
(15)ROBERT P GIDDINGS TRUST CO TAYLOR GANSON & PERRIN
160 FEDERAL STREET

BOSTON,MA02110
04-6660588
SUPPORT ORG MA 501(C)(3) LINE 12D, III-O N/A
 
No
(16)U OF R BROADCASTING CORPORATION
201 WILSON COMMONS

ROCHESTER,NY14627
16-0743209
BROADCAST LICENSE NY 501(C)(4) N/A UNIV OF ROCHESTER
 
Yes
 
(17)UR REAL ESTATE CORPORATION
263 WALLIS HALL

ROCHESTER,NY14627
27-1140014
SUPPORT ORG NY 501(C)(3) LINE 12A, I UNIV OF ROCHESTER
 
Yes
 
(18)MELIORA REAL ESTATE CORPORATION
263 WALLIS HALL

ROCHESTER,NY14627
45-2464788
SUPPORT ORG NY 501(C)(3) LINE 12A, I UNIV OF ROCHESTER
 
Yes
 
(19)FREDERICK FERRIS THOMPSON HOSPITAL
350 PARRISH STREET

CANANDAIGUA,NY14424
16-0743024
HOSPITAL NY 501(C)(3) LINE 3 FFTHS INC
 
Yes
 
(20)FF THOMPSON FOUNDATION INC
350 PARRISH STREET

CANANDAIGUA,NY14424
22-2959984
FUNDRAISING NY 501(C)(3) LINE 7 FFTHS INC
 
Yes
 
(21)MM EWING CONTINUING CARE CENTER
350 PARRISH STREET

CANANDAIGUA,NY14424
23-7046583
HEALTHCARE NY 501(C)(3) LINE 3 FFTHS INC
 
Yes
 
(22)FF THOMPSON HEALTH SYSTEM INC
350 PARRISH STREET

CANANDAIGUA,NY14424
22-2959987
SUPPORT ORG NY 501(C)(3) LINE 12A, I UNIV OF ROCHESTER
 
Yes
 
(23)FF THOMPSON SENIOR COMMUNITIES INC
350 PARRISH STREET

CANANDAIGUA,NY14424
16-1557494
ELDER CARE NY 501(C)(3) LINE 10 FFTHS INC
 
Yes
 
(24)PLUTA CANCER CENTER FOUNDATION INC
125 RED CREEK DRIVE

ROCHESTER,NY14623
27-0425383
SUPPORT ORG NY 501(C)(3) LINE 12A, I N/A
 
No
(25)FINGER LAKES HOME CARE INC
756 PRE-EMPTION ROAD

GENEVA,NY14456
16-1489133
HEALTHCARE NY 501(C)(3) LINE 10 URMHC CS
 
Yes
 
(26)THE MEMORIAL HOSPITAL OF WILLIAM F AND GERTRUDE JONES
191 NORTH MAIN STREET

WELLSVILLE,NY14895
22-2807681
HOSPITAL NY 501(C)(3) LINE 3 UNIV OF ROCHESTER
 
Yes
 
(27)LIVINGSTON HEALTH CARE SYSTEM INC
111 CLARA BARTON STREET

DANSVILLE,NY14427
16-1455240
SUPPORT ORG NY 501(C)(3) LINE 12A, I UNIV OF ROCHESTER
 
Yes
 
(28)NICHOLAS H NOYES MEMORIAL HOSPITAL INC
111 CLARA BARTON STREET

DANSVILLE,NY14427
16-0743979
HOSPITAL NY 501(C)(3) LINE 3 LHCS
 
Yes
 
(29)RED JACKET CENTER INC
111 CLARA BARTON STREET

DANSVILLE,NY14427
16-1037658
MED OFF BLDG NY 501(C)(3) LINE 12A, I LHCS
 
Yes
 
(30)THE FOUNDATION FOR NOYES MEMORIAL HEALTH
111 CLARA BARTON STREET

DANSVILLE,NY14427
16-1584778
FUNDRAISING NY 501(C)(3) LINE 7 LHCS
 
Yes
 
(31)JONES MEMORIAL HOSPITAL FOUNDATION
191 NORTH MAIN STREET

WELLSVILLE,NY14895
47-3763374
SUPPORT ORG NY 501(C)(3) LINE 7 JONES MEMORIAL HOSPITAL
 
Yes
 
(32)JONES MEDICAL SERVICES PC
191 NORTH MAIN STREET

WELLSVILLE,NY14895
46-5210222
MEDICAL CLINIC NY 501(C)(3) LINE 3 JONES MEMORIAL HOSPITAL
 
Yes
 
(33)ST JAMES HOSPITAL
7329 SENECA ROAD NORTH

HORNELL,NY14843
16-0743310
HOSPITAL NY 501(C)(3) LINE 3 UNIV OF ROCHESTER
 
Yes
 
(34)ST JAMES HOSPITAL FOUNDATION INC
7329 SENECA ROAD NORTH

HORNELL,NY14843
16-1486437
FUNDRAISING NY 501(C)(3) LINE 7 ST JAMES HOSPITAL
 
Yes
 
(35)UR MEDICINE HOME CARE COMMUNITY SRVCS
2180 EMPIRE BOULEVARD

WEBSTER,NY14580
82-5091873
HEALTHCARE NY 501(C)(3) LINE 10 URMHC
 
Yes
 
(36)UR MEDICINE HOME CARE FOUNDATION INC
2180 EMPIRE BOULEVARD

WEBSTER,NY14580
83-1912967
FUNDRAISING NY 501(C)(3) LINE 7 URMHC
 
Yes
 
(37)FINGER LAKES REGIONAL HEALTH SYSTEM INC
196 NORTH STREET

GENEVA,NY14456
22-3193606
HEALTHCARE NY 501(C)(3) LINE 7 UNIV OF ROCHESTER
 
Yes
 
(38)GENEVA GENERAL HOSPITAL
196 NORTH STREET

GENEVA,NY14456
16-0743032
HEALTHCARE NY 501(C)(3) LINE 3 FLH
 
Yes
 
(39)SOLDIERS & SAILORS MEM HOSPTL OF YATES CTY
418 N MAIN STREET

PENN YAN,NY14527
16-0743192
HEALTHCARE NY 501(C)(3) LINE 3 FLH
 
Yes
 
(40)GENEVA NURSING HOME INC
45 MASON STREET

GENEVA,NY14456
16-0957268
HEALTHCARE NY 501(C)(3) LINE 10 FLH
 
Yes
 
(41)GENEVA NURSING HOME II INC
75 MASON STREET

GENEVA,NY14456
16-1449543
HEALTHCARE NY 501(C)(3) LINE 10 FLH
 
Yes
 
(42)HUNTINGTON NURSING HOME INC
369 EAST MAIN STREET

WATERLOO,NY13165
51-0169552
HEALTHCARE NY 501(C)(3) LINE 10 FLH
 
Yes
 
(43)FINGER LAKES HEALTH FOUNDATION INC
196 NORTH STREET

GENEVA,NY14456
15-0549310
FUNDRAISING NY 501(C)(3) LINE 12C, III-FI FLH
 
Yes
 
(44)GENEVA GENERAL HOUSING DEVELOPMENT FUND
260 NORTH STREET

GENEVA,NY14456
22-2816883
HOUSING NY 501(C)(3) LINE 10 FLH
 
Yes
 
(45)TAYLOR BROWN HOUSING DEVELOPMENT FUND CO
371 EAST MAIN STREET

WATERLOO,NY13165
22-2807734
HOUSING NY 501(C)(3) LINE 10 FLH
 
Yes
 
(46)FLH MEDICAL PC
200 NORTH STREET SUITE 102

GENEVA,NY14456
26-3765332
MEDICAL PRACTICE NY 501(C)(3) LINE 10 FLH
 
Yes
 
(47)UR MEDICINE HOME CARE FOUNDATION INC
2180 EMPIRE BOULEVARD

WEBSTER,NY14580
83-1912967
FUNDRAISING NY 501(C)(3) LINE 7 UNIV OF ROCHESTER
 
Yes
 
(48)UR MEDICINE HOME CARE INC
2180 EMPIRE BOULEVARD

WEBSTER,NY14580
22-2577664
SUPPORT ORG NY 501(C)(3) LINE 7 UNIV OF ROCHESTER
 
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No
(1) EXCELL INNOVATE NY FUND LP

343 STATE STREET KODAK TOWER
ROCHESTER,NY14650
INVESTMENT FUND NY ETV INC
 
        No     No  
(2) EXCELL MINORITY AND WOMEN OWNED ENTERPRISES FUND

343 STATE STREET KODAK TOWER
ROCHESTER,NY14650
INVESTMENT FUND NY ETV INC
 
        No     No  
(3) EXCELL PARTNERS INNOVATIVE TECHNOLOGY FUND

343 STATE STREET KODAK TOWER
ROCHESTER,NY14650
INVESTMENT FUND NY ETV INC
 
        No     No  
(4) FINGER LAKES VENTURE FUND LP

343 STATE STREET KODAK TOWER
ROCHESTER,NY14650
INVESTMENT FUND NY ETV INC
 
        No     No  
(5) HAVELI INVESTMENTS SOFTWARE FUND I CAYMAN AIV 2 LP

405 COLORADO ST SUITE 1600
AUSTIN   78701
CJ
98-1807391
INVESTMENT FUND CJ HAVELI INVESTMENTS
 
INVESTMENT 15,440 498,843   No     No 57.140 %




Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) MEDICAL ADMINISTRATIVE ASSOCIATES INC

777 SOUTH CLINTON AVENUE
ROCHESTER,NY14620
16-1354319
RETAIL PHARMACY NY HIGHLAND HOSPITAL
 
C         No
(2) UR EQUITY HOLDINGS INC

110 OFFICE PARK WAY
PITTSFORD,NY14534
27-3040889
HOLDING COMPANY DE UNIV OF ROCHESTER
 
C -999   100.000 %   No
(3) FFTH PROPERTIES AND SERVICES INC

350 PARRISH STREET
CANANDAIGUA,NY14424
16-1286518
HOLDING COMPANY NY FFTHS INC
 
C         No
(4) EXCELL TECHNOLOGY VENTURES INC

343 STATE STREET KODAK TOWER 2ND FL
ROCHESTER,NY14650
80-0909149
BIOTECH INCUBATOR NY ROCHESTER BIOVENTURE CENTER
 
C         No
(5) ACCOUNTABLE HEALTH PARTNERS LLC

135 CORPORATE WOODS SUITE 320
ROCHESTER,NY14623
30-0787967
ACCT CARE NETWORK NY UNIV OF ROCHESTER
 
C -1,128,000 22,173,000 100.000 %   No
(6) CHARITABLE REMAINDER TRUSTS (32)

 
 
  NY N/A
T         No
(7) POOLED INCOME FUNDS (3)

 
 
  NY N/A
T         No
(8) IRC SECTION 4947(A)(1) TRUSTS (8)

 
 
  NY N/A
T         No
(9) ACCOUNTABLE HEALTH PARTNERS IPA LLC

135 CORPORATE WOODS SUITE 320
ROCHESTER,NY14623
37-1746016
INDEPENDENT PRACTICE NY AHP LLC
 
C         No
(10) AHP INSURANCE COMPANY

76 ST PAUL STREET SUITE 500
BURLINGTON,VT05401
81-4644839
CAPTIVE INSURANCE CO VT AHP LLC
 
C         No
(11) LUMINATE VENTURE CHALLENGE CORP

260 EAST MAIN STREET SUITE 6000
ROCHESTER,NY14604
82-3954131
BUSINESS INCUBATOR NY NEXTCORPS INC
 
C         No
(12) HORNELL MEDICAL VILLAGE LLC

7100 ROUTE 70A
HORNELL,NY14843
61-1886763
HOLD REAL ESTATE NY ST JAMES HOSPITAL
 
C         No
(13) ROCHESTER BIOVENTURE CENTER INC

601 ELMWOOD AVENUE BOX 706
ROCHESTER,NY14642
20-2485999
BIOTECH INCUBATOR NY UNIV OF ROCHESTER
 
C   49,273 100.000 %   No
(14) SOLDIER VENTURES INC

418 N MAIN STREET
PENN YAN,NY14527
16-1556419
MEDICAL SUPPLY CO NY SOLDIERS & SAILORS HOSPITAL
 
C         No
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) HIGHLAND HOSPITAL OF ROCHESTER INC

P 2,638,891 COST
(2) HIGHLAND HOSPITAL OF ROCHESTER INC

Q 163,389 COST
(3) HIGHLAND HOSPITAL OF ROCHESTER INC

R 52,733,651 FMV
(4) HIGHLAND HOSPITAL OF ROCHESTER INC

S 528,291 FMV
(5) HIGHLANDS AT BRIGHTON

B 5,257,012 FMV
(6) HIGHLANDS AT BRIGHTON

J 417,193 FMV
(7) HIGHLANDS AT BRIGHTON

P 7,821 COST
(8) HIGHLANDS AT BRIGHTON

S 145,380 FMV
(9) EDC FOUNDATION INC

C 2,236,511 FMV
(10) THE HIGHLANDS LIVING CENTER INC

B 1,349,004 FMV
(11) THE HIGHLANDS LIVING CENTER INC

P 67,017 COST
(12) FREDERICK FERRIS THOMPSON HOSPITAL

K 456,892 FMV
(13) FREDERICK FERRIS THOMPSON HOSPITAL

P 11,331 COST
(14) FREDERICK FERRIS THOMPSON HOSPITAL

Q 22,770 COST
(15) FREDERICK FERRIS THOMPSON HOSPITAL

R 6,244,690 FMV
(16) FREDERICK FERRIS THOMPSON HOSPITAL

S 30,309 FMV
(17) JONES MEMORIAL

K 67,489 FMV
(18) JONES MEMORIAL

P 5,115,764 COST
(19) JONES MEMORIAL

Q 25,344 COST
(20) JONES MEMORIAL

R 71,301 FMV
(21) JONES MEMORIAL

S 10,830 FMV
(22) NOYES HEALTH

K 154,139 FMV
(23) NOYES HEALTH

P 296,950 COST
(24) NOYES HEALTH

R 1,031,901 FMV
(25) NOYES HEALTH

S 8,761 FMV
(26) ST JAMES HOSPITAL

K 1,704 FMV
(27) ST JAMES HOSPITAL

P 283,781 COST
(28) ST JAMES HOSPITAL

Q 26,609 COST
(29) ST JAMES HOSPITAL

R 456,893 FMV
(30) ST JAMES HOSPITAL

S 3,683 FMV
(31) ACCOUNTABLE HEALTH PARTNERS LLC

R 6,482,357 FMV
(32) ACCOUNTABLE HEALTH PARTNERS LLC

S 1,245,253 FMV
(33) FINGER LAKES REGIONAL HEALTH SYSTEM INC

K 6,732 FMV
(34) FINGER LAKES REGIONAL HEALTH SYSTEM INC

P 80 COST
(35) FINGER LAKES REGIONAL HEALTH SYSTEM INC

Q 30,510 COST
(36) VISITING NURSE SERVICE OF ROCHESTER AND MONROE COUNTY INC

B 1,800,000 FMV
(37) VISITING NURSE SERVICE OF ROCHESTER AND MONROE COUNTY INC

P 3,709 COST
(38) VISITING NURSE SERVICE OF ROCHESTER AND MONROE COUNTY INC

R 6,000,000 FMV
(39) HIGHLAND FOUNDATION INC

B 30,000 FMV
(40) FF THOMPSON HOSPITAL FOUNDATION INC

B 18,500 FMV
(41) NOYES FOUNDATION

B 2,750 FMV
(42) EASTMAN DENTAL CENTER FOUNDATION

B 14,467 FMV
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version: