Nonprofit · EIN 47-2081101
LIONS CENTER FOR REHABILITATION AND EXTENDED CARE INC
Tax-exempt · CUMBERLAND, MD 21502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $221,212 | $227,175 | -$5,963 | $4,366,136 | $0 | $4,366,136 |
| December 31, 2023 | 990 | -$64,727 | $233,109 | -$297,836 | $4,163,509 | $0 | $4,163,509 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $221,212
- Net gain from sales of assets
- $68,646
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $184,130
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $25,000
- Accounting fees
- $3,450
- Program services (functional)
- $184,130
- Management and general (functional)
- $43,045
Balance sheet and other
- Total assets, start of year
- $4,163,509
- Total assets, end of year
- $4,366,136
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,366,136
- Land, buildings and equipment
- $178,321
- Publicly traded securities
- $4,187,815
- Net assets without donor restrictions
- $4,366,136
- Gross receipts
- $1,147,977
- Employees
- 0
- Year formed
- 1969
- State of legal domicile
- MD
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 |
|---|---|---|---|
| JOHN R EMERICK | Chairman Trustee or director, Officer | 1 | $0 |
| JOHN DIFONZO | Director Trustee or director | 1 | $0 |
| JASON WILLETTS | Vice Chair Trustee or director, Officer | 1 | $0 |
| ALBERT FELDSTEIN | Sec/Treas Trustee or director, Officer | 1 | $0 |
| ELIZABETH MORAN | Director Trustee or director | 1 | $0 |
| EDWARD CROSSLAND | Recording Sec Trustee or director | 1 | $0 |
| PENNY WALKER | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN R EMERICK | Chairman Trustee or director, Officer | 1 | $0 |
| JOHN DIFONZO | Director Trustee or director | 1 | $0 |
| JASON WILLETTS | Vice Chair Trustee or director, Officer | 1 | $0 |
| ALBERT FELDSTEIN | Sec/Treas Trustee or director, Officer | 1 | $0 |
| ELIZABETH MORAN | Director Trustee or director | 1 | $0 |
| EDWARD CROSSLAND | Recording Sec Trustee or director | 1 | $0 |
| PENNY WALKER | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 924 SETON DR STE 1, CUMBERLAND, MD 21502-1851
- In care of
- % TROY RAINES
- Mailing address (990-N for 2016)
- 901 Seton Drive, Cumberland MD 21502
- Principal officer (990 for 2024)
- JOHN R EMERICK, 924 SETON DRIVE STE 1, CUMBERLAND, MD 21502
- Principal officer (990-N for 2016)
- Troy Raines, 901 Seton Drive, Cumberland MD 21502
- Signed the 990
- JOHN R EMERICK, Chairman
- Phone
- (301) 759-9090
- Return prepared by
- Schiavi Wallace & Rowe PC
Mission
The Lions Center is a 101-bed non-profit skilled nursing facility that provides 24 hour quality care with a focus on short term rehabilitation to residents of Allegany County and surrounding communities. Our trained professional staff is dedicated to providing quality skilled nursing services to our residents, including peritoneal dialysis, IV therapy and pain management. Additionally, we provide transportation to hemo-dialysis appointments. The interdisciplinary care plan team develops an individual comprehensive plan of care for each resident, setting goals to assist many residents in resuming their former lifestyles, and even to return home.
Program accomplishments
- The Lions Center is the owner of the proceeds from the sale of the 101-bed non-profit skilled nursing facility that provides 24 hour quality care with a focus on short term rehabilitation to residents of Allegany County and surrounding communities. The 501c3 owns 14 acres of undeveloped land for future development as a senior living and/or assisted living facility.Expenses $184,130
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
- 47-2081101
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E91)
- Assets (IRS master file)
- $4,366,136
- Income (IRS master file)
- $1,147,977
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $221,212 | $227,175 | $4,366,136 | XML |
| 990 | December 2023 | -$64,727 | $233,109 | $4,163,509 | XML |
| 990 | December 2022 | $522,464 | $28,136 | $3,995,529 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Troy Raines | June 30, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 47-2081101).
Questions about LIONS CENTER FOR REHABILITATION AND EXTENDED CARE INC
- What is the EIN of LIONS CENTER FOR REHABILITATION AND EXTENDED CARE INC?
- The employer identification number (EIN) of LIONS CENTER FOR REHABILITATION AND EXTENDED CARE INC is 47-2081101.
- Is LIONS CENTER FOR REHABILITATION AND EXTENDED CARE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to LIONS CENTER FOR REHABILITATION AND EXTENDED CARE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIONS CENTER FOR REHABILITATION AND EXTENDED CARE 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 LIONS CENTER FOR REHABILITATION AND EXTENDED CARE 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 LIONS CENTER FOR REHABILITATION AND EXTENDED CARE 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 LIONS CENTER FOR REHABILITATION AND EXTENDED CARE INC?
- The 990 for the year ended December 31, 2024 names JOHN R EMERICK.
- Who are the officers and directors of LIONS CENTER FOR REHABILITATION AND EXTENDED CARE INC?
- The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does LIONS CENTER FOR REHABILITATION AND EXTENDED CARE INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $221,212, expenses of $227,175 and total assets of $4,366,136 at year end.
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