Civic Intelligence

The Lions Center for Rehabilitation And

EIN 47-2081101 • 501(c)3 • Cumberland, MD

Profile

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.

924 Seton Drive Ste 1Cumberland, MD 21502

www.lionscenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-2.7%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

54th percentile

4.9%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$4,366,136

Up $202,627 (+4.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$4,366,136

Up $202,627 (+4.9%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin32nd percentile

Revenue

Up

$221,212

Up $285,939 (+442%) from 2023

Expenses

Down

$227,175

Down $5,934 (-2.5%) from 2023

Net Income

Up

-$5,963

Up $291,873 (+98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2018: $5,438,457Liabilities 2018: $1,983,918Net Assets 2018: $3,454,5392018Assets 2019: $5,505,295Liabilities 2019: $1,865,689Net Assets 2019: $3,639,6062019Assets 2020: $3,894,901Liabilities 2020: $0Net Assets 2020: $3,894,9012020Assets 2021: $3,960,456Liabilities 2021: $0Net Assets 2021: $3,960,4562021Assets 2022: $3,995,529Liabilities 2022: $0Net Assets 2022: $3,995,5292022Assets 2023: $4,163,509Liabilities 2023: $0Net Assets 2023: $4,163,5092023Assets 2024: $4,366,136Liabilities 2024: $0Net Assets 2024: $4,366,1362024

Highlighted filing

2024

Assets$4,366,136
Liabilities$0
Net Assets$4,366,136
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2018: $9,614,490Expenses 2018: $9,787,395Net Income 2018: -$172,9052018Revenue 2019: $9,627,185Expenses 2019: $9,615,742Net Income 2019: $11,4432019Revenue 2020: $5,875,578Expenses 2020: $5,933,093Net Income 2020: -$57,5152020Revenue 2021: $82,480Expenses 2021: $16,925Net Income 2021: $65,5552021Revenue 2022: $522,464Expenses 2022: $28,136Net Income 2022: $494,3282022Revenue 2023: -$64,727Expenses 2023: $233,109Net Income 2023: -$297,8362023Revenue 2024: $221,212Expenses 2024: $227,175Net Income 2024: -$5,9632024

Highlighted filing

2024

Revenue$221,212
Expenses$227,175
Net Income-$5,963
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,366,136
Liabilities
$0
Net assets
$4,366,136
Revenue
$221,212
Expenses
$227,175
Net income
-$5,963
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$0.00$4.37$0.22$0.23$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.16$0.00$4.16$0.06$0.23$0.30
2022Detailed filing. Detailed filing data is available for this year.$4.00$0.00$4.00$0.52$0.03$0.49
2021Detailed filing. Detailed filing data is available for this year.$3.96$0.00$3.96$0.08$0.02$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.89$0.00$3.89$5.88$5.93$0.06
2019Detailed filing. Detailed filing data is available for this year.$5.51$1.87$3.64$9.63$9.62$0.01
2018Detailed filing. Detailed filing data is available for this year.$5.44$1.98$3.45$9.61$9.79$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 1, 2025
Return Version
2024v5.2
Gross Receipts
$1,147,977
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,985,188$4,187,815▲ $202,627
Land, Buildings, and Equipment, Net$178,321$178,321→ $0
Cash and Non-Interest-Bearing Accounts-$0-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,163,509$4,366,136▲ $202,627
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,163,509$4,366,136▲ $202,627
Total Net Assets Fund Balance$4,163,509$4,366,136▲ $202,627
Total Liabilities and Net Assets / Fund Balance$4,163,509$4,366,136▲ $202,627

Asset Categories

AssetBook ValueDepreciationBasis
Land$178,321-$178,321
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
John R EmerickChairman
Jason WillettsVice Chair
Elizabeth MoranDirector
John DifonzoDirector
Penny WalkerDirector
Edward CrosslandRecording Sec
Albert FeldsteinSec/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$221,212
Other Revenue
$0
Change in Net Assets
$-5,963
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$184,130
Other Expenses$43,045
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$184,130--$184,130
Fees for Services Legal-$25,000-$25,000
Fees for Service Investment Mgmnt Fees-$14,595-$14,595
Fees for Services Accounting-$3,450-$3,450
Total Functional Expenses$184,130$43,045$0$227,175
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the Board or Board Committee prior to being authorized to electronically file with the IRS.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
The Lions Center for Rehabilitation and
EIN
47-2081101
Phone
3017599090
Address
924 SETON DRIVE STE 1, CUMBERLAND, MD 21502

Signing Officer

Name
John R Emerick
Title
Chairman
Signed
2025-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John R Emerick
Formed
1969
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Schiavi Wallace & Rowe PC
Address
606 Providence Road, Towson, MD 21286
Preparer
Jeannie McCloskey
Phone
4104949517
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is recognized by the Internal Revenue Service (IRS) as a not-for-profit, tax-exempt organizations as defined by 501(c)(3) of the Internal Revenue Code and are exempt from federal and state income taxes.”

Raw XML Appendix363 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt020139
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05386887
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05386887
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt020139
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt020139
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt07874
IRS990ScheduleA/OtherIncome509Grp/TotalAmt07874
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt05885996
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt05885996
IRS990ScheduleA/Total509Grp/TotalAmt05885996
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt05914009
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05914009
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0178321
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0178321
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is recognized by the Internal Revenue Service (IRS) as a not-for-profit, tax-exempt organizations as defined by 501(c)(3) of the Internal Revenue Code and are exempt from federal and state income taxes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0178321
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by the Board or Board Committee prior to being authorized to electronically file with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04163509
IRS990/TotalAssetsEOYAmt04366136
IRS990/TotalAssetsGrp/BOYAmt04163509
IRS990/TotalAssetsGrp/EOYAmt04366136
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043045
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0184130
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227175
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04163509
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04366136
IRS990/TotalProgramServiceExpensesAmt0184130
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0221212
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0221212
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04163509
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04366136
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0924 SETON DRIVE STE 1
IRS990/USAddress/CityNm0CUMBERLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021502
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN R EMERICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LIONS CENTER FOR REHABILITATION AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EXTENDED CARE
ReturnHeader/Filer/BusinessNameControlTxt0LION
ReturnHeader/Filer/EIN0472081101
ReturnHeader/Filer/PhoneNum03017599090
ReturnHeader/Filer/USAddress/AddressLine1Txt0924 SETON DRIVE STE 1
ReturnHeader/Filer/USAddress/CityNm0CUMBERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021502
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522018280
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Schiavi Wallace & Rowe PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0606 Providence Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Towson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021286
ReturnHeader/PreparerPersonGrp/PhoneNum04104949517
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeannie McCloskey
ReturnHeader/ReturnTs02025-10-01T12:21:14-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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