Shepherd Center
Legal name: Shepherd Center Inc
Nonprofit profile at a glance
- EIN
- 510141601
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Atlanta, GA, USA
- Phone
- 4043507310
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospital, General
Reported finances
- Revenue
- $366,426,876
- Expenses
- $322,869,975
- Assets
- $1,004,152,577
- Liabilities
- $156,803,585
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
51 people listed
Executive titles in this filing
- JAMES H SHEPHERD III (PRESIDENT/CEO)
- SARAH MORRISON (FORMER CEO)
- SARAH BATTS (SR VICE PRESIDENT ADVANCEMENT)
Highest reported compensation
- SARAH MORRISON (FORMER CEO): $1,631,340 total reported compensation
- MICHAEL R YOCHELSON MD (CHIEF MEDICAL OFFICER): $879,932 total reported compensation
- ERIK SHAW (PHYSICIAN): $785,860 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Shepherd center's primary purpose is to provide acute and rehabilitative hospital care to patients with spinal cord injuries, acquired brain injuries, multiple sclerosis, and other neuromuscular and neurological conditions. We strive to be the most comprehensive catastrophic care specialty hospital in the world, committed to improving our patients' lives.
What it reported doing in 2024
In reference to the provision of patient care services, shepherd center is dedicated to helping people who have experienced catastrophic injury or disease rebuild their lives with hope, dignity, and independence, advocating for their full inclusion in all aspects of community life. In the last fiscal year, shepherd center incurred expenses to provide services for 944 inpatient admissions, 48,808 inpatient days, 58,117 day patient visits, and 81,339 outpatient visits.
Operating model
- Revenue model
- Earned-program. 77% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some related-organization disclosures are missing and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 90
- Accountability: 91
- Sustainability: 71
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.7%; rating input score 68
- Program expense ratio: 78.3%; rating input score 78
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 99.7%; rating input score 100; 43rd percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Scored; rating input score 0
Accountability
- Independent voting board: 85.3%; rating input score 85; 32nd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: 11.9%; rating input score 77; 77th percentile among comparable filings
- Total-asset coverage ratio: 3.11; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 3.5%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: 6.2% per year; rating input score 100; 51st percentile among comparable filings
- Revenue growth: 7.2% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 8.6% per year; rating input score 100; 63rd percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site
- Where the money goes: 67.7% of revenue deployed · 78.3% of spending went to programs
- Governance: 29 of 34 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $252.9M in reported program spending
- Leadership: top reported pay $1.6M · 51 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $123.4M reported
- Consistency: 36 of 36 current checks pass
- Schedules: 11 filed schedules · includes grants, executive pay, and related organizations
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 43 filed money-flow records
- Related organizations: 21 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.