Nonprofit · EIN 16-1502150
NIAGARA LUTHERAN DEVELOPMENT INC
Also known as GREENFIELD HEALTH & REHABILITATION
Tax-exempt · LANCASTER, NY 14086
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $24,687,209 | $26,506,429 | -$1,819,220 | $25,547,584 | $9,185,710 | $16,361,874 |
| December 31, 2023 | 990 | $24,938,836 | $26,619,579 | -$1,680,743 | $27,261,074 | $9,263,017 | $17,998,057 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $58,051
- of which government grants
- $31,511
- Program service revenue
- $24,302,197
- Investment income
- $255,547
- Net gain from sales of assets
- $75,506
- Other revenue
- $71,414
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $13,798,818
- Salaries, compensation and benefits (total)
- $16,343,601
- Professional fundraising fees
- $0
- Legal fees
- $15,879
- Occupancy
- $304,110
- Depreciation
- $1,055,194
- Program services (functional)
- $19,973,047
- Management and general (functional)
- $6,533,382
Balance sheet and other
- Total assets, start of year
- $27,261,074
- Total assets, end of year
- $25,547,584
- Total liabilities, end of year
- $9,185,710
- Net assets, end of year
- $16,361,874
- Land, buildings and equipment
- $11,810,570
- Publicly traded securities
- $9,636,302
- Net assets without donor restrictions
- $16,361,874
- Gross receipts
- $25,148,903
- Employees
- 590
- Volunteers
- 17
- Year formed
- 1996
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Christopher E Koenig | President/CEO Officer | 5 | $0 | $385,290 | $23,648 |
| Steven Chizuk | Chief Financial Officer Officer | 5 | $0 | $225,143 | $22,301 |
| Shane Setlock | Administrator Highest-paid employee | 37.5 | $148,340 | $0 | $3,048 |
| Oksana Melnchuk | Registered Nurse Highest-paid employee | 55 | $129,009 | $0 | $14,229 |
| Patricia Mann | Director of Rehabilitation Services Highest-paid employee | 37.5 | $109,714 | $0 | $19,212 |
| Jody Mazurek | Nursing Supervisor Highest-paid employee | 51 | $116,407 | $0 | $8,621 |
| Jeannine May | Director of Nursing Highest-paid employee | 37.5 | $102,047 | $0 | $8,752 |
| Arianna Wilson | Registered Nurse Highest-paid employee | 53 | $103,219 | $0 | $1,620 |
| Rev Carol L Lankes | Board Member/Chairman Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| Ms Candyce Ingwersen | Board Member Trustee or director | 0.5 | $0 | $0 | $0 |
| Dan Joyce | Board Member Trustee or director | 0.5 | $0 | $0 | $0 |
| Cary Haller | Board Member/Treasurer Officer | 0.5 | $0 | $0 | $0 |
| Mr Gerald C Saxe | Board Member/Secretary Officer | 0.5 | $0 | $0 | $0 |
| Rev Paul R Mertzlufft | Board Member Officer | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Christopher E Koenig | President/CEO and Board Member Trustee or director, Officer | 5 | $0 | $372,683 | $30,908 |
| Steven Chizuk | Chief Financial Officer Officer | 5 | $0 | $213,736 | $30,947 |
| Rev Carol L Lankes | Board Member/Chairman Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| Cary Haller | Board Member/Treasurer Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| Mr Gerald C Saxe | Board Member/Secretary Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| Ms Candyce Ingwersen | Board Member Trustee or director | 0.5 | $0 | $0 | $0 |
| Dr Michael Klein | Board Member Trustee or director | 0.5 | $0 | $0 | $0 |
| Rev Paul R Mertzlufft | Board Member Trustee or director | 0.5 | $0 | $0 | $0 |
| Dr Lonny Walter | Board Member Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 5959 BROADWAY ST, LANCASTER, NY 14086-2557
- In care of
- % NIAGARA LUTHERAN DEVELOPMENT INC
- Principal officer (990 for 2024)
- Christopher Koenig, 5959 Broadway Street, Lancaster, NY 14086
- Signed the 990
- Steven Chizuk, Chief Financial Officer
- Phone
- (716) 684-0202
- Website
- www.niagaralutheran.org
Mission
Our mission is to provide for the physical, social and spiritual needs of the individuals we serve, in a Christian environment. The organization is a 162 bed facility providing 24 hour skilled nursing and rehabilitation services.
Program accomplishments
- A 162 bed facility providing 24 hour skilled nursing care, rehabilitation services, specialized nutrition programs, home-style meals tailored to meet individual needs, activities programs, on site barber and beauty salon, case management, dental, optical and podiatry services, ecumenical worship and pastoral care services and 24 hour security at a reasonable cost to all of our residents. Approximately 62% of our residents receive government support (Medicare and Medicaid). During 2023, we provided services to 1,359 residents (1,059 inpatient and 300 outpatient) needing short term rehabilitation and or long term skilled nursing services. The facility is also used for block club meetings, seminars, blood drives and various other community activities such as local health fairs. (55,005 days)Expenses $19,973,047 · revenue $24,373,611
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 16-1502150
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Hospital or medical research organization
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E91Z)
- Assets (IRS master file)
- $25,547,584
- Income (IRS master file)
- $25,148,903
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $24,687,209 | $26,506,429 | $25,547,584 | IRS |
| 990 | December 2023 | $24,938,836 | $26,619,579 | $27,261,074 | XML |
| 990 | December 2022 | $22,246,380 | $22,151,578 | $27,212,680 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 16-1502150).
Questions about NIAGARA LUTHERAN DEVELOPMENT INC
- What is the EIN of NIAGARA LUTHERAN DEVELOPMENT INC?
- The employer identification number (EIN) of NIAGARA LUTHERAN DEVELOPMENT INC is 16-1502150.
- Is NIAGARA LUTHERAN DEVELOPMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to NIAGARA LUTHERAN DEVELOPMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NIAGARA LUTHERAN DEVELOPMENT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NIAGARA LUTHERAN DEVELOPMENT INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NIAGARA LUTHERAN DEVELOPMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NIAGARA LUTHERAN DEVELOPMENT INC?
- The 990 for the year ended December 31, 2024 names Christopher Koenig.
- Who are the officers and directors of NIAGARA LUTHERAN DEVELOPMENT INC?
- The 990 for the year ended December 31, 2024 lists 14 people; 6 received compensation from the organization.
- How much revenue does NIAGARA LUTHERAN DEVELOPMENT INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $24,687,209, expenses of $26,506,429 and total assets of $25,547,584 at year end.
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