Official Seal, Everything Is Broken (2026)

Everything Is Broken

Report No. 1 · Nonprofit Hospital Executive Pay vs Charity Care · Annual Report, 2026 edition

New York · Ranked 563 of 1033 by CEO pay.

Niagara Falls Memorial Medical Center

Joseph A Ruffolo, President And CEO. Fiscal year ending 2024-12.

$675,633
CEO total compensation
Form 990 Part VII, columns D+E+F
0.90%
of expenses spent on charity care
Schedule H Part I line 7a
54.3%
CEO pay as a share of all charity care
Joseph A Ruffolo’s pay of $675,633 equals 54.3 percent of the $1,244,108 the system spent on charity care in the same year.

§1The filing

Total revenue
$146,711,325
Total expenses
$137,797,021
Net assets
$25,861,680
Employees
1,371
Hospitals covered
1 facilities across 1 filing
Charity care, net
$1,244,108
Bad debt
$1,082,967
Medicare surplus (shortfall), as filed
($2,072,151)
CEO pay from the organization (Part VII col. D)
$627,786
From related organizations (col. E)
$0
Other compensation, including deferred pay and nontaxable benefits (col. F)
$47,847
CEO total compensation (D+E+F)
$675,633 to Joseph A Ruffolo

Medicare surplus (shortfall) is Schedule H Part III line 7: Medicare revenue minus the cost of Medicare care. A figure in parentheses is a shortfall. Like bad debt, it is not community benefit on the IRS form.

Source: Form 990, Niagara Falls Memorial Medical Center, EIN 16-0743094, fiscal year ending 2024-12, as published by the IRS. CEO identification: ceo title.

§2Community benefit versus charity care

What the system reported as total community benefit (Schedule H line 7k)$21.4M Of which charity care to patients who could not pay (line 7a)$1.2M (6%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($1.1M) and Medicare shortfall are reported separately by the IRS and are not community benefit on the form.

Every number on this page was copied from the filing linked above. If a figure is wrong, send the filing that contradicts it and the correction runs at the top of this page.

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Niagara Falls Memorial Medical Center: CEO pay $675,633, charity care 0.90% of expenses