THE LIONS CENTER FOR REHABILITATION AND EXTENDED CARE

EIN: 472081101 501(c)(3) Health Care

CUMBERLAND, MD

Total Revenue
$221,212
Total Expenses
$227,175
Total Assets
$4,366,136
Net Assets
$4,366,136
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1969
Legal Domicile
MD
Principal Officer
JOHN R EMERICK
Phone
3017599090
Tax Period
2024-01-01 to 2024-12-31

THE LIONS CENTER FOR REHABILITATION AND EXTENDED CARE, founded in 1969, is a small nonprofit in the Health Care sector that reported $221K in total revenue in fiscal year 2024. Net assets of $4.4M represent 237 months of operating reserves.

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.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $0
Investment Income $221,212
Other Revenue $0
TOTAL REVENUE $221,212

Expense Breakdown

Grants Paid $184,130
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $184,130
Other Expenses $43,045
TOTAL EXPENSES $227,175

Year-over-Year Comparison

2024 2023 Change
Revenue $221,212 $-64,727 -4.4%
Expenses $227,175 $233,109 0.0%
Net Income $-5,963 $-297,836 -1.0%
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

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Liquidity & Cash Position

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Governance

Voting Members
7
Independent Members
7
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
3
$0
Total Directors
7
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JOHN R EMERICK Chairman 1.00
Officer Director
$0 $0 $0
JOHN DIFONZO Director 1.00
Director
$0 $0 $0
JASON WILLETTS Vice Chair 1.00
Officer Director
$0 $0 $0
ALBERT FELDSTEIN Sec/Treas 1.00
Officer Director
$0 $0 $0
ELIZABETH MORAN Director 1.00
Director
$0 $0 $0
EDWARD CROSSLAND Recording Sec 1.00
Director
$0 $0 $0
PENNY WALKER Director 1.00
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 $221,212 $227,175 $4,366,136 $-5,963
2023 $-64,727 $233,109 $4,163,509 $-297,836
2022 $522,464 $28,136 $3,995,529 $494,328
2021 $82,480 $16,925 $3,960,456 $65,555
2020 $5,875,578 $5,933,093 $3,894,901 $-57,515
2020 $5,875,578 $5,933,093 No data $-57,515
2019 $9,627,185 $9,615,742 $5,505,295 $11,443
2018 $9,614,490 $9,787,395 $5,438,457 $-172,905
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