San Diego County Medical Society
Nonprofit profile at a glance
- EIN
- 951436927
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- San Diego, CA, USA
- Phone
- 8585658888
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,281,058
- Expenses
- $1,203,070
- Assets
- $4,947,969
- Liabilities
- $475,924
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
54 people listed
Executive titles in this filing
- PAUL HEGYI (CEO)
- STEVE SANG-HYUN KOH (President)
- PREETI MEHTA (PRESIDENT ELECT)
Highest reported compensation
- PAUL HEGYI (CEO): $318,972 total reported compensation
- JENNIPHER OHMSTEDE (Director of Govern): $142,570 total reported compensation
- BRANDON ETHRIDGE (DIR FIN & MEMSHIP): $120,308 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization's mission is to represent and serve all physicians and their patients in order to preserve quality care and enhance the role of medicine in society. The organization provides services to its members, the medical community and the public in san diego county. The organization derives its revenue from annual membership dues, rental income of office space, administrative fees, advertising and sales associated with the publication of the monthly san diego physician magazine.
What it reported doing in 2024
The society's mission is to represent and serve all physicians and their patients in order to preserve quality care and enhance the role of medicine in society. The society provides services to its members, the medical community and the public in san diego county. The society derives its revenue from annual membership dues, rental income of office space, administrative fees, advertising and sales associated with the publication of the monthly san diego physician magazine.
Operating model
- Revenue model
- Earned-program. 85% of the money available for current operations came from fees and other program revenue.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 81
- Accountability: 83
- Sustainability: 54
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.6%; rating input score 73
- Program expense ratio: 85.8%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 93.3%; rating input score 93; 40th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 94.7%; rating input score 95; 25th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.1%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 4.11; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 50%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: -3.4% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -0.2% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: -0.4% per year; rating input score 0; 16th percentile among comparable filings
Details
- Where the money goes: 72.6% of revenue deployed · 85.8% of spending went to programs
- Governance: 36 of 38 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1M in reported program spending
- Leadership: top reported pay $319K · 54 people listed · 4 of 6 pay-setting controls reported
- Consistency: 27 of 28 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants and executive pay
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 53/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.