Tmc West Georgia Anesthesia Associates Inc

Nonprofit profile at a glance

EIN
203604642
IRS 990 coverage
2016–2016
Forms available
Form 990 2016
Location
Carrollton, GA, USA
Phone
7708369580
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospitals and Related Primary Medical Care Facilities

Official website

Reported finances

Revenue
$7,079,837
Expenses
$7,313,332
Assets
$816,661
Liabilities
$34,196,307

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • LOY M HOWARD (CEO)

Highest reported compensation

  • LOY M HOWARD (CEO): $1,796,405 total reported compensation
  • CAROL S CREWS (CFO): $524,959 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

West Georgia anesthesia associates focuses on vigilance, professionalism and integrity to provide a safe and high-quality perioperative anesthesia experience in a friendly, compassionate environment.

What it reported doing in 2016

Wgaa is a subsidiary organization to its parent organization, tanner medical center, inc. (EIN 58-1790149) (tmc). See schedule o wgaa provides pre-surgical anesthetic consultation and anesthesia for surgical patients of tmcs hospitals. Wgaa is comprised of a large and skilled team of physician anesthesiologists and certified registered nurse anesthetists (crnas). All anesthesiologists are board-certified by the american board of anesthesiology, and all nurse anesthetists are certified through the national board of certification and recertification for nurse anesthetists. At wgaa, the providers also have certifications in both advanced cardiovascular life support and pediatric advanced life support.

Operating model

Revenue model
Earned-program. 100% 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 filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 60
  • Accountability: 80
  • Sustainability: 20
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.7%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 15th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -3.3%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 41.87; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 99.7% of spending went to programs
  • Governance: 9 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $7.3M in reported program spending
  • Leadership: top reported pay $1.8M · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Contacts: How to reach this organization
  • Related organizations: 14 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.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.