Civic Intelligence

Finger Lakes Performing Provider System

EIN 47-2335735 • 501(c)3 • Rochester, NY

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Profile

Finger lakes performing provider system, inc. ("flpps") was responsible for implementation of the nys delivery system reform incentive payment ("dsrip") program from 2015-2020 and now continues to redesign the healthcare delivery system in the 13-county region. Originally created under the nys 1115 waiver, the overall objective of flpps is to transform the healthcare delivery system and improve health outcomes.

1 S Washington Street 200Rochester, NY 14614

www.flpps.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.46x

Higher debt load relative to assets than 59% of similar nonprofits.

NTEE E • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.48x

Higher debt load relative to revenue than 67% of similar nonprofits.

NTEE E • $10M-$25M nonprofits • Source year 2025

Net Margin

55th percentile

1.0%

Higher net margin than 55% of similar nonprofits.

NTEE E • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

45th percentile

$308,828

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

NTEE E • $10M-$25M nonprofits • Source year 2025

Asset Growth

34th percentile

-1.7%

Faster asset growth than 34% of similar nonprofits.

NTEE E • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-27%

Faster revenue growth than 9% of similar nonprofits.

NTEE E • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$17,251,732

Down $303,685 (-1.7%) from 2024

Liabilities

Down

$7,989,260

Down $463,911 (-5.5%) from 2024

Net Assets

Up

$9,262,472

Up $160,226 (+1.8%) from 2024

Operations
Liabilities / Revenue67th percentileNet Margin55th percentile

Revenue

Down

$16,617,153

Down $6,164,343 (-27%) from 2024

Expenses

Down

$16,456,927

Down $5,303,453 (-24%) from 2024

Net Income

Down

$160,226

Down $860,890 (-84%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$200M$150M$100M$50M$0-$50MAssets 2015: $51,216,460Liabilities 2015: $51,216,460Net Assets 2015: $02015Assets 2016: $48,410,059Liabilities 2016: $48,410,059Net Assets 2016: $02016Assets 2017: $68,271,130Liabilities 2017: $68,209,439Net Assets 2017: $61,6912017Assets 2018: $110,608,999Liabilities 2018: $110,703,998Net Assets 2018: -$94,9992018Assets 2019: $151,737,735Liabilities 2019: $148,495,335Net Assets 2019: $3,242,4002019Assets 2020: $149,743,398Liabilities 2020: $143,607,970Net Assets 2020: $6,135,4282020Assets 2021: $106,543,130Liabilities 2021: $100,126,157Net Assets 2021: $6,416,9732021Assets 2022: $41,997,931Liabilities 2022: $35,386,650Net Assets 2022: $6,611,2812022Assets 2023: $31,217,709Liabilities 2023: $23,459,040Net Assets 2023: $7,758,6692023Assets 2024: $17,555,417Liabilities 2024: $8,453,171Net Assets 2024: $9,102,2462024Assets 2025: $17,251,732Liabilities 2025: $7,989,260Net Assets 2025: $9,262,4722025

Highlighted filing

2025

Assets$17,251,732
Liabilities$7,989,260
Net Assets$9,262,472
Open 2025 Filing

Operations Trend

Revenue Growth9th percentile

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

$100M$50M$0Revenue 2015: $19,106,669Expenses 2015: $19,106,669Net Income 2015: $02015Revenue 2016: $2,345,451Expenses 2016: $2,345,451Net Income 2016: $02016Revenue 2017: $38,882,390Expenses 2017: $38,792,621Net Income 2017: $89,7692017Revenue 2018: $64,700,348Expenses 2018: $63,777,836Net Income 2018: $922,5122018Revenue 2019: $79,040,471Expenses 2019: $76,781,725Net Income 2019: $2,258,7462019Revenue 2020: $73,527,346Expenses 2020: $71,248,614Net Income 2020: $2,278,7322020Revenue 2021: $86,827,261Expenses 2021: $85,656,684Net Income 2021: $1,170,5772021Revenue 2022: $67,997,644Expenses 2022: $67,064,290Net Income 2022: $933,3542022Revenue 2023: $18,036,061Expenses 2023: $16,540,697Net Income 2023: $1,495,3642023Revenue 2024: $22,781,496Expenses 2024: $21,760,380Net Income 2024: $1,021,1162024Revenue 2025: $16,617,153Expenses 2025: $16,456,927Net Income 2025: $160,2262025

Highlighted filing

2025

Revenue$16,617,153
Expenses$16,456,927
Net Income$160,226
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,251,732
Liabilities
$7,989,260
Net assets
$9,262,472
Revenue
$16,617,153
Expenses
$16,456,927
Net income
$160,226
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.3$7.99$9.26$16.6$16.5$0.16
2024Detailed filing. Detailed filing data is available for this year.$17.6$8.45$9.10$22.8$21.8$1.02
2023Detailed filing. Detailed filing data is available for this year.$31.2$23.5$7.76$18.0$16.5$1.50
2022Detailed filing. Detailed filing data is available for this year.$42.0$35.4$6.61$68.0$67.1$0.93
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$107$100$6.42$86.8$85.7$1.17
2020Detailed filing. Detailed filing data is available for this year.$150$144$6.14$73.5$71.2$2.28
2019Detailed filing. Detailed filing data is available for this year.$152$148$3.24$79.0$76.8$2.26
2018Detailed filing. Detailed filing data is available for this year.$111$111$0.09$64.7$63.8$0.92
2017Detailed filing. Detailed filing data is available for this year.$68.3$68.2$0.06$38.9$38.8$0.09
2016Summary only. Only limited summary data is available for this year.$48.4$48.4$0.00$2.35$2.35$0.00
2015Detailed filing. Detailed filing data is available for this year.$51.2$51.2$0.00$19.1$19.1$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 24, 2025
Return Version
2024v5.2
Gross Receipts
$16,617,153
Mission and Program Overview

Mission

We are a forward-thinking business that strives to provide our partners with valuable and innovative tools to improve healthcare and health outcomes in our region. The collaborative relationships and strategic partnerships we have formed with the partners and community stakeholders in our region has enabled successful implementation of transformational programs.

Flpps is a new york state 501(c)(3) not-for-pofit organization with the mission to transform the healthcare delivery system by bridging the gap between community and healthcare. We are a partnership of health and human services providers - including health systems, federally qualified health centers, nursing homes, behavioral health providers, and community-based organization (cbos) - working together across 13 counties in the finger lakes region to advance health equity and improve outcomes for individuals and communities. As a not-for-profit organization, flpps has extensive experience administering large-scale, multi-stakeholder initiatives, including local, state, and federally funded programs focused on health care transformation, workforce development, and community-based service delivery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$631,126$6,966,102▲ $6,334,976
Investments in Publicly Traded Securities$11,723,673$5,354,978▼ $6,368,695
Cash and Non-Interest-Bearing Accounts$1,537,113$2,200,021▲ $662,908
Other Notes and Loans Receivable, Net$1,750,000$1,317,575▼ $432,425
Accounts Receivable$1,471,029$1,067,274▼ $403,755
Prepaid Expenses and Deferred Charges$239,759$205,879▼ $33,880
Intangible Assets$33,996$13,305▼ $20,691
Land, Buildings, and Equipment, Net$58,752$11,977▼ $46,775
Loans From Officers Directors$0$0→ $0
Total Assets$17,555,417$17,251,732▼ $303,685
Other Assets Total$109,969$114,621▲ $4,652
Liabilities
Deferred Revenue$7,588,285$6,591,034▼ $997,251
Accounts Payable and Accrued Expenses$743,546$882,082▲ $138,536
Grants Payable$8,306$401,157▲ $392,851
Other Liabilities$113,034$114,987▲ $1,953
Total Liabilities$8,453,171$7,989,260▼ $463,911
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,909,746$9,262,472▲ $352,726
Net Assets With Donor Restrictions$192,500$0▼ $192,500
Total Net Assets Fund Balance$9,102,246$9,262,472▲ $160,226
Total Liabilities and Net Assets / Fund Balance$17,555,417$17,251,732▼ $303,685

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,301$430,650$434,951
Other Land Buildings$4,910$144,130$149,040
Leasehold Improvements$2,766$31,132$33,898
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carol TegasCEOFT$278,149$30,679$308,828
Katherine RogalaCFO (thru 2/21/25)FT$199,024$30,124$229,148
Jacqueline VerduraChief Solution and OperatnFT$193,928$20,224$214,152
Keri HadcockSr. Director of CommunityFT$142,611$8,885$151,496

Board Members and Trustees

NameTitle
Kathy ParrinelloChair
Adam AnolikCo Chair Finance
Hugh ThomasCo-chair
Andrea HaradonDirector
Ann Marie CookDirector
Jennifer CarlsonDirector
Jonathan LawrenceDirector
Joseph Vasile MdDirector
Linda Clark MdDirector
Marc Berliant MdDirector
Michele FosterDirector
Renee HungerfordDirector
Steve GoldsteinDirector
Wade NorwoodDirector
Chad Teters MdDirector (as of 1/25)
Jennifer EslingerDirector (as of 1/25)
Michael Groff MdDirector (as of 1/25)
Nichole Malec HussDirector (as of 1/25)
Ann DomingosDirector (as of 6/24)
Michael Nazar MdDirector (thru 11/24)
Robert Mccann MdDirector (thru 12/24)
Brian HartDirector (thru 4/24)
Mary ZelaznySecretary
Tom CrillyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Barclay DamonLegal Services100 CHESTNUT STREET SUITE 2000, Rochester, NY 14604$148,107
Hr WorksHr Consulting200 WILLOWBROOK OFFICE PARK, Fairport, NY 14450$122,250
Revenue and Support

Revenue Composition

Contributions and Grants
$14,423,267
Program Service Revenue
$1,684,672
Investment Income
$509,214
Other Revenue
$0
All Other Contributions
$829,363
Change in Net Assets
$160,226

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,617,153
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$16,617,153
Total Revenue per Form 990
$16,617,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$9,128,002
Salaries, Compensation, and Employee Benefits$4,691,470
Other Expenses$2,637,455
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$9,128,002--$9,128,002
Other Salaries and Wages$2,607,484$450,848-$3,058,332
Current Officers, Directors, Trustees, and Key Employees$693,758$119,954-$813,712
Fees for Services Other$333,899$418,498-$752,397
Information Technology$493,912$75,988-$569,900
Other Employee Benefits$363,857$43,333-$407,190
Payroll Taxes$230,806$27,487-$258,293
Fees for Services Legal$184,779--$184,779
Pension Plan Contributions$137,561$16,382-$153,943
Insurance$122,032$13,361-$135,393
Occupancy$115,552$14,194-$129,746
Conferences and Meetings$79,756$11,676-$91,432
Depreciation Depletion$59,613$11,181-$70,794
Fees for Services Accounting$64,450--$64,450
Office Expenses$54,440$8,825-$63,265
Fees for Services Management$26,587--$26,587
Other Expenses$2,678$14,680-$17,358
All Other Expenses$9,369$667-$10,036
Total Functional Expenses$14,784,584$1,672,343$0$16,456,927

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,456,927
Total Expenses per Audited Statements$16,456,927
Total Expenses per Form 990$16,456,927
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Monroe Community CollegeRochester, NY501(c)(3)Workforce Development$3,263,871
Arnot Health IncElmira, NY501(c)(3)Tuition Payments to Support Workforce Development$1,711,904
Catholic Charities Family and Community ServicesRochester, NY501(c)(3)To Implement Transformation Projects$750,000
Lwoerner Inc Dba HcrRochester, NY501(c)(3)Workforce Development$487,683
Genesee Valley Presbyterian Nursing CenterRochester, NY501(c)(3)Address Barriers to Discharge Complex Care Patients$336,000
Rochester Regional HealthRochester, NY501(c)(3)Address Barriers to Discharge Complex Care Patients$270,274
Alliance Ipa LLCNaples, NYLLCAddress Barriers to Discharge Complex Care Patients$192,000
Episcopal Church HomeRochester, NY501(c)(3)Workforce Development$184,636
Exercise Express LLCRochester, NYLLCWorkforce Development$173,456
Aaron Manor Rehab & Continuing CareFairport, NY501(c)(3)Workforce Development$142,756
Hurlbut Care CommunitiesRochester, NY501(c)(3)Address Barriers to Discharge Complex Care Patients$128,041
Jewish Home of RochesterRochester, NY501(c)(3)Workforce Development$127,263
Refugees Helping RefugeesRochester, NY501(c)(3)Workforce Development$120,318
Canisius University of Buffalo New YorkBuffalo, NY501(c)(3)Tuition Payments to Support Workforce Development$108,947
Human Services DevelopmentCorning, NYLLCContracted Services$86,250
ST JOSEPH'S NEIGHBORHOOD CENTERRochester, NY501(c)(3)To Implement Transformation Projects$86,250
Living Center at Geneva NorthGeneva, NY501(c)(3)Workforce Development$82,835
Huntington Living CenterWaterloo, NY501(c)(3)To Implement Transformation Projects$76,846
ST ANN'S COMMUNITYRochester, NY501(c)(3)Workforce Development$74,244
Urmc-highlands at BrightonRochester, NY501(c)(3)Address Barriers to Discharge Complex Care Patients$73,643
Avs Consulting StrategiesRochester, NY501(c)(3)Workforce Development$65,000
Centers HealthBronx, NY501(c)(3)Address Barriers to Discharge Complex Care Patients$64,000
Integrity PartnersBatavia, NY501(c)(3)To Implement Transformation Projects$58,750
Wellness Associates of Greater RochesterRochester, NYLLCWorkforce Development$55,979
Friendly Senior LivingRochester, NY501(c)(3)Workforce Development$55,752
Soldiers & Sailors Memorial HospitalPenn Yan, NY501(c)(3)Workforce Development$52,697
St John Healthcare CorporationRochester, NY501(c)(3)Workforce Development$48,289
Rochester Regional Health - Monroe AveRochester, NY501(c)(3)Workforce Development$38,500
Cook Communications LLCRochester, NYLLCCommunications$31,662
Finger Lakes HsaRochester, NY501(c)(3)Workforce Development$25,000
Foodlink IncRochester, NY501(c)(3)To Implement Transformation Projects$22,660
Healthconnect OneChicago, IL501(c)(3)Consulting$20,000
Perinatal Network of Monroe CountyRochester, NY501(c)(3)To Implement Transformation Projects$20,000
Living Center at Geneva SouthGeneva, NY501(c)(3)Workforce Development$19,285
Wny Rural Area Health Education CenterWarsaw, NY501(c)(3)To Implement Transformation Projects$15,522
Cny Area Health Education CenterSyracuse, NY501(c)(3)To Implement Transformation Projects$13,133
Phu ConceptsRochester, NYLLCMarketing$12,500
Erie Niagara Area Health Education Center IncBuffalo, NY501(c)(3)To Implement Transformation Projects$7,592
Rochester HopeRochester, NY501(c)(3)To Implement Transformation Projects$7,352
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liabilities$114,987
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has two corporate members who each have a 50% interest. The members are rochester regional health and the university of rochester.”

Form 990, Part VI, Section A, Line 7A

“The corporation shall have two corporate members. These members shall be ru system, inc. And the university of rochester (each individually being a "member and collectively referred herein to as the "members"). Each member shall designate one or more representatives to attend meetings and otherwise act on its behalf. Regardless of the number of representatives it designates, each member shall have one (1) vote on all matters requiring membership action. Both members are 501(c)3 organizations. The members shall have and exercise any and all rights and powers of corporate membership created by the laws of the state of new york or the certificate of incorporation or bylaws of the corporation. Additionally, the members possess certain governance and management powers. As outlined in the articles of incorporation and bylaws. The board of directors is appointed by the members at the annual meeting. The bylaws outline certain requirements regarding the number and type of directors that must be appointed to the board.”

Form 990, Part VI, Section A, Line 7B

“Actions taken by the organization require a unanimous vote of the members at a duly convened meeting.”

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

“The form 990 is made available to the board members prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Written conflict of interest policies are reviewed by the board of directors. Conflict of interest disclosure statements are required to be completed by the board of directors annually.”

Form 990, Part VI, Section B, Line 15A

“Ceo compensation is approved by the board.”

Form 990, Part VI, Section C, Line 18

“Organizational documents to the organization is available upon request to the ceo.”

Form 990, Part VI, Section C, Line 19

“Information related to the organization is available through the cfo and the website of the entity, flpps.org.”

Filing and Contact Details

Filer

Filer Name
Finger Lakes Performing Provider System
EIN
47-2335735
Phone
5852399300
Address
1 S WASHINGTON STREET 200, ROCHESTER, NY 14614

Signing Officer

Name
Carol Tegas
Title
CEO
Phone
5852399300
Signed
2025-12-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Tegas
Formed
2014
Legal Domicile
Ny
Voting Board Members
24
Independent Board Members
24
Employees
39
Volunteers
20

Preparer

Firm
Dejoy & Co Cpas Llp
Address
280 EAST BROAD STREET SUITE 300, ROCHESTER, NY 14604
Preparer
Daniel J Nitschke CPA
Phone
5855461840
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“There was no change to oversight nor selection process during the tax year.”

Raw XML AppendixShowing 400 of 1,117 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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IRS990/AccountsReceivableGrp/EOYAmt01067274
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0FLPPS IS A NEW YORK STATE 501(C)(3) NOT-FOR-POFIT ORGANIZATION WITH THE MISSION TO TRANSFORM THE HEALTHCARE DELIVERY SYSTEM BY BRIDGING THE GAP BETWEEN COMMUNITY AND HEALTHCARE. WE ARE A PARTNERSHIP OF HEALTH AND HUMAN SERVICES PROVIDERS - INCLUDING HEALTH SYSTEMS, FEDERALLY QUALIFIED HEALTH CENTERS, NURSING HOMES, BEHAVIORAL HEALTH PROVIDERS, AND COMMUNITY-BASED ORGANIZATION (CBOS) - WORKING TOGETHER ACROSS 13 COUNTIES IN THE FINGER LAKES REGION TO ADVANCE HEALTH EQUITY AND IMPROVE OUTCOMES FOR INDIVIDUALS AND COMMUNITIES. AS A NOT-FOR-PROFIT ORGANIZATION, FLPPS HAS EXTENSIVE EXPERIENCE ADMINISTERING LARGE-SCALE, MULTI-STAKEHOLDER INITIATIVES, INCLUDING LOCAL, STATE, AND FEDERALLY FUNDED PROGRAMS FOCUSED ON HEALTH CARE TRANSFORMATION, WORKFORCE DEVELOPMENT, AND COMMUNITY-BASED SERVICE DELIVERY.
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IRS990/MissionDesc0WE ARE A FORWARD-THINKING BUSINESS THAT STRIVES TO PROVIDE OUR PARTNERS WITH VALUABLE AND INNOVATIVE TOOLS TO IMPROVE HEALTHCARE AND HEALTH OUTCOMES IN OUR REGION. THE COLLABORATIVE RELATIONSHIPS AND STRATEGIC PARTNERSHIPS WE HAVE FORMED WITH THE PARTNERS AND COMMUNITY STAKEHOLDERS IN OUR REGION HAS ENABLED SUCCESSFUL IMPLEMENTATION OF TRANSFORMATIONAL PROGRAMS.
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