East Alabama Medical Center Foundation

Nonprofit profile at a glance

EIN
630959617
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Opelika, AL, USA
Phone
3345281313
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$4,740,595
Expenses
$667,763
Assets
$40,188,767
Liabilities
$83,280

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

24 people listed

Highest reported compensation

  • SUSAN COWART (FOUNDATION DIRECTOR): $119,386 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To collect community donations in order to support east Alabama healthcare authority, a governmental hospital.

What it reported doing in 2024

Other programs in support of the charitable mission of east Alabama healthcare authority including but not limited to; eamc employee housing fund and employee health assistance funds. Primary purpose is fundraising to support our medical programs and construction.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 95
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.4%; rating input score 22
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 85.9%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 60.18; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 22.4% of revenue deployed · 100% of spending went to programs
  • Governance: 23 of 23 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $668K in reported program spending
  • Leadership: top reported pay $119K · 24 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 22/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.