Atrium Health Navicent

Legal name: Medical Center of Central Georgia Inc

Nonprofit profile at a glance

EIN
582149128
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Macon, GA, USA
Phone
855-799-0044
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospital, General

Official website

Reported finances

Revenue
$1,155,739,596
Expenses
$997,214,638
Assets
$1,561,232,809
Liabilities
$327,755,520

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

Leadership & pay

20 people listed

Executive titles in this filing

  • DELVECCHIO FINLEY (PRESIDENT/CEO)

Highest reported compensation

  • CAROL A LOVIN (FORMER DIRECTOR): $3,881,370 total reported compensation
  • DELVECCHIO FINLEY (PRESIDENT/CEO): $2,542,256 total reported compensation
  • ERIN SNYDER (SEC/CH LEGAL COUNSEL): $1,020,680 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 provide high quality healthcare services for inpatient, outpatient, physician care, emergency services and other health care related services to macon/bibb county, georgia and the surrounding areas. Atrium Health Navicent was incorporated on November 17, 1994 as a nonprofit corporation whose purpose is to coordinate Atrium Health Navicent The Medical Center and other affiliated entities toward our mission: "Together, we elevate health and well-being through compassionate care." Included within the Atrium Health Navicent system is Atrium Health Navicent The Medical Center, a 637 bed, nationally-verified Level I-designated Trauma Center and a five-time Magnet Designated hospital for nursing excellence worldwide. Atrium Health Navicent provides a broad range of community-based, outpatient diagnostic, primary care, extensive home health and hospice care, and comprehensive cancer and...

What it reported doing in 2024

See schedule o

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 67
  • Accountability: 89
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.2%; rating input score 85
  • Program expense ratio: 90.6%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97.3%; rating input score 97; 32nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 88.9%; rating input score 89; 36th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.7%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.57; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 0.5%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 13th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 85.2% of revenue deployed · 90.6% of spending went to programs
  • Governance: 16 of 18 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $903.8M in reported program spending
  • Leadership: top reported pay $3.9M · 20 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $89.6M reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 11 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 18 filed money-flow records
  • Related organizations: 25 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.