TWIG ASSOCIATION INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1979

Legal Domicile

Principal Officer

DIANE HEALD

Phone

5859223558

Tax Period

2023-01-01 to 2023-12-31

TWIG ASSOCIATION INC, founded in 1979, is a small nonprofit in the Health Care sector that reported $335K in total revenue in fiscal year 2023. Expenses of $312K left a modest 7% surplus.

Mission

ROCHESTER GENERAL HOSPITAL ASSN., INC. IS A NOT FOR PROFIT ORGANIZATION AFFILIATED WITH ROCHESTER GENERAL HOSPITAL. ROCHESTER GENERAL HOSPITAL ASSN., INC. OPERATES A TOTALLY VOLUNTEER HOSPITAL GIFT SHOP, PROVIDES FUNDING FOR SOCIAL SERVICES AND EDUCATION OPPORTUNITIES, AND SPONSORS FUND RAISING EVENTS. ALL PROCEEDS ARE FOR THE BENEFIT OF THE HOSPITAL.

Program Service Accomplishments

Program 1

Expenses: $304,689

ROCHESTER GENERAL HOSPITAL ASSOCIATION, INC. (RGHA) IS COMMITTED TO IMPROVING PATIENT CARE. A COMMITMENT TO PAY 1,750,000 TO ROCHESTER REGIONAL HEALTH FOUNDATION FOR THE NAMING RIGHTS OF THE NEW...

ROCHESTER GENERAL HOSPITAL ASSOCIATION, INC. (RGHA) IS COMMITTED TO IMPROVING PATIENT CARE. A COMMITMENT TO PAY 1,750,000 TO ROCHESTER REGIONAL HEALTH FOUNDATION FOR THE NAMING RIGHTS OF THE NEW NEONATAL INTENSIVE CARE UNIT (NICU) WITHIN SANDS-CONSTELLATION CRITICAL CARE CENTER AT ROCHESTER GENERAL HOSPITAL (RGH). AS PART OF THIS THIRD FLOOR ADDITION, THE NEW STATE OF THE TWIG NICU INCLUDES 14 PRIVATE ROOMS, ENABLING THE DOCTOR THE MOST ADVANCED, AND SPECIALED EQUIPMENT CARE FOR CRITICALLY ILL NEWBORNS. THIS UNIT ALONG WITH THE PRE- AND POST- NATAL UNITS WILL PROVIDE COMPREHENSIVE CARE AND SUPPORT FROM THE TIME THE EXPECTANT MOTHER ARRIVES AT RGH UNTIL THEY ARE REQUIRED TO GO HOME. RGHA SUPPORTS THE RGH PEDIATRICS DEPARTMENT IN EFFORTS TO EDUCATE THE POPULATION THE HOSPITAL SERVES. RGHA SUPPORTS TEACHING FELLOWSHIPS. MEDICAL SPECIALISTS FROM ACROSS THE COUNTRY PRESENT THE LATEST ADVANCEMENTS TO RGH DOCTORS, NURSES AND MEDICAL PERSONNEL IN KEEPING WITH RGHA'S MISSION. THIS EDUCATIONAL EXPERIENCE IMPROVES PATIENT CARE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $18,913

Program Service Revenue $0

Investment Income $15,915

Other Revenue $299,942

TOTAL REVENUE $334,770

Expense Breakdown

Grants Paid $298,035

Salaries & Benefits $0

Fundraising Expenses $2,064

Program Expenses $304,689

Other Expenses $14,093

TOTAL EXPENSES $312,128

Year-over-Year Comparison

	2023	2022	Change
Revenue	$334,770	$339,817	0.0%
Expenses	$312,128	$310,951	+0.0%
Net Income	$22,642	$28,866	-0.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNIFER SIMSON	PRESIDENT/NU	15.00	Officer Director	$0	$0	$0
DIANE HEALD	TREASURER	15.00	Officer Director	$0	$0	$0
RUTH GERMAN	TWIG TREASUR	10.00	Officer Director	$0	$0	$0
LORI KLAEPHAN	TWIG SHOP TR	5.00	Officer Director	$0	$0	$0
MARGARET SCHENCK	RECORDING SE	2.50	Officer Director	$0	$0	$0
ANNE TROCANO	TWIG SHOP CH	15.00	Officer Director	$0	$0	$0
JOSEPHINE GANGEMI	TEACHING FEL	2.50	Officer Director	$0	$0	$0
RUTH BALTZER	GOVERNANCE C	2.50	Officer Director	$0	$0	$0
DEBORAL THEODOROU	CORRESPOND S	1.00	Officer Director	$0	$0	$0
LAURA SWOGGER	COMMUN./PR C	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$334,770	$312,128	$591,980	$22,642
2021	$363,271	$541,218	$1,204,738	$-177,947
2020	$315,992	$211,505	$945,185	$104,487
2019	$258,576	$1,073,961	$940,182	$-815,385