Civic Intelligence

Elbert Memorial Hospital Foundation

EIN 58-2191830 • 501(c)3 • Elberton, GA

Profile

The purpose of the foundation is to operate as a charitable corporation under the laws of the state of georgia for the purposes to receive, hold, manage, invest or arrange for investing and to acquire by gift, devise, bequest, purchase or otherwise and use property of any kind and funds exclusively for the benefit of the elbert memorial hospital.

4 Medical DriveElberton, GA 30635-1830

emhcare.net/ABOUT/FOUNDATION

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

90th percentile

54%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$249,328

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 93.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

223%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$3,052,910

Up $329,687 (+12%) from 2023

Liabilities

Down

$4,547

Down $530 (-10%) from 2023

Net Assets

Up

$3,048,363

Up $330,217 (+12%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin90th percentile

Revenue

Up

$265,718

Up $183,355 (+223%) from 2023

Expenses

Down

$122,426

Down $93,679 (-43%) from 2023

Net Income

Up

$143,292

Up $277,034 (+207%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,293,253Liabilities 2011: $32,057Net Assets 2011: $1,261,1962011Assets 2012: $1,438,645Liabilities 2012: $27,943Net Assets 2012: $1,410,7022012Assets 2013: $1,898,667Liabilities 2013: $23,901Net Assets 2013: $1,874,7662013Assets 2014: $2,035,210Liabilities 2014: $19,818Net Assets 2014: $2,015,3932014Assets 2015: $2,067,236Liabilities 2015: $40,963Net Assets 2015: $2,026,2732015Assets 2016: $2,181,588Liabilities 2016: $40,006Net Assets 2016: $2,141,5822016Assets 2017: $2,230,878Liabilities 2017: $33,328Net Assets 2017: $2,197,5502017Assets 2018: $3,177,105Liabilities 2018: $357,553Net Assets 2018: $2,819,5522018Assets 2019: $3,694,863Liabilities 2019: $504,314Net Assets 2019: $3,190,5492019Assets 2020: $2,995,881Liabilities 2020: $501,667Net Assets 2020: $2,494,2142020Assets 2021: $3,437,903Liabilities 2021: $501,137Net Assets 2021: $2,936,7662021Assets 2022: $2,886,463Liabilities 2022: $5,607Net Assets 2022: $2,880,8562022Assets 2023: $2,723,223Liabilities 2023: $5,077Net Assets 2023: $2,718,1462023Assets 2024: $3,052,910Liabilities 2024: $4,547Net Assets 2024: $3,048,3632024

Highlighted filing

2024

Assets$3,052,910
Liabilities$4,547
Net Assets$3,048,363
Open 2024 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2011: $311,779Expenses 2011: $390,094Net Income 2011: -$78,3152011Revenue 2012: $212,259Expenses 2012: $62,753Net Income 2012: $149,5062012Revenue 2013: $719,042Expenses 2013: $254,977Net Income 2013: $464,0652013Revenue 2014: $178,990Expenses 2014: $128,257Net Income 2014: $50,7332014Revenue 2015: $151,007Expenses 2015: $125,286Net Income 2015: $25,7212015Revenue 2016: $299,299Expenses 2016: $167,985Net Income 2016: $131,3142016Revenue 2017: $313,901Expenses 2017: $257,931Net Income 2017: $55,9702017Revenue 2018: $902,022Expenses 2018: $205,093Net Income 2018: $696,9292018Revenue 2019: $771,471Expenses 2019: $554,268Net Income 2019: $217,2032019Revenue 2020: $302,240Expenses 2020: $1,044,304Net Income 2020: -$742,0642020Revenue 2021: $280,108Expenses 2021: $151,515Net Income 2021: $128,5932021Revenue 2022: $380,317Expenses 2022: $138,375Net Income 2022: $241,9422022Revenue 2023: $82,363Expenses 2023: $216,105Net Income 2023: -$133,7422023Revenue 2024: $265,718Expenses 2024: $122,426Net Income 2024: $143,2922024

Highlighted filing

2024

Revenue$265,718
Expenses$122,426
Net Income$143,292
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,052,910
Liabilities
$4,547
Net assets
$3,048,363
Revenue
$265,718
Expenses
$122,426
Net income
$143,292
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$0.27$0.12$0.14
2023Detailed filing. Detailed filing data is available for this year.$2.72$0.01$2.72$0.08$0.22$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.89$0.01$2.88$0.38$0.14$0.24
2021Detailed filing. Detailed filing data is available for this year.$3.44$0.50$2.94$0.28$0.15$0.13
2020Detailed filing. Detailed filing data is available for this year.$3.00$0.50$2.49$0.30$1.04$0.74
2019Detailed filing. Detailed filing data is available for this year.$3.69$0.50$3.19$0.77$0.55$0.22
2018Detailed filing. Detailed filing data is available for this year.$3.18$0.36$2.82$0.90$0.21$0.70
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.03$2.20$0.31$0.26$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.18$0.04$2.14$0.30$0.17$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.07$0.04$2.03$0.15$0.13$0.03
2014Summary only. Only limited summary data is available for this year.$2.04$0.02$2.02$0.18$0.13$0.05
2013Summary only. Only limited summary data is available for this year.$1.90$0.02$1.87$0.72$0.25$0.46
2012Summary only. Only limited summary data is available for this year.$1.44$0.03$1.41$0.21$0.06$0.15
2011Summary only. Only limited summary data is available for this year.$1.29$0.03$1.26$0.31$0.39$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 20, 2025
Return Version
2023v6.0
Gross Receipts
$293,887
Mission and Program Overview

Mission

The purpose of the foundation is to operate as a charitable corporation under the laws of the state of georgia for the purposes to receive, hold, manage, invest or arrange for investing and to acquire by gift, devise, bequest, purchase or otherwise and use property of any kind and funds exclusively for the benefit of the elbert memorial hospital.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,717,378$3,040,046▲ $322,668
Cash and Non-Interest-Bearing Accounts$4,997$12,266▲ $7,269
Land, Buildings, and Equipment, Net$598$598→ $0
Pledges and Grants Receivable$250--
Total Assets$2,723,223$3,052,910▲ $329,687
Liabilities
Other Liabilities$5,077$4,547▼ $530
Total Liabilities$5,077$4,547▼ $530
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,977,723$2,086,874▲ $109,151
Net Assets Without Donor Restrictions$740,423$961,489▲ $221,066
Total Net Assets Fund Balance$2,718,146$3,048,363▲ $330,217
Total Liabilities and Net Assets / Fund Balance$2,723,223$3,052,910▲ $329,687

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$598-$598

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,977,723$224,253▲ $32,038$147,014$2,087,000
2022$2,102,640$290,564▲ $31,214$446,695$1,977,723
2021$1,830,161$359,986▲ $56,792$144,299$2,102,640
2020$1,391,819$576,447▲ $11,543$149,648$1,830,161
2019$1,848,000$27,125▲ $6,804$490,110$1,391,819
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeOtherTotal
Ande GunterBoard Mbr/mg-$83,515$83,515
Hannah WilliamsBd Mbr/Director O-$80,795$80,795
Nancy SeymourEd (term6/24PT$79,569$79,569

Board Members and Trustees

NameTitle
Tanner MooreChair Elect
Susan FortsonPast Chair
Jenny JenkinsVice Chair
Anna Grant JonesBoard Member
Beth JenkinsBoard Member
Dawn ScarboroughBoard Member
Jean LittleBoard Member
Jessica MobleyBoard Member
Kevin VaughnBoard Member
Lindsay HerringBoard Member
Pari MehrabiBoard Member
Rebecca Holliday LongBoard Member
Robert MattoxBoard Member
Shaheen JalilBoard Member
Stan BrownBoard Member
Suraiya RazzakBoard Member
Tammy DaltonBoard Member
Trey McavoyBoard Member
Tyler TaylorBd Mbr/CEO
Tammy HarlowCOO
Rachel MccallExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$108,680
Program Service Revenue
$0
Investment Income
$96,526
Other Revenue
$60,512
All Other Contributions
$103,380
Change in Net Assets
$143,292

Audited Revenue Reconciliation

Revenue per Audited Statements
$293,887
Revenue Not Reported on Financial Statements
$-28,169
Revenue Not Reported on Form 990
$293,000
Other Revenue Adjustments
$-28,169
Total Revenue per Audited Statements
$586,887
Total Revenue per Form 990
$265,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$61,838
Other Expenses$53,437
Total Fundraising Expense$27,013
Salaries, Compensation, and Employee Benefits$7,151
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$53,493--$53,493
Fees for Service Investment Mgmnt Fees-$23,862-$23,862
Grants to Domestic Individuals$8,345--$8,345
Other Salaries and Wages$715$3,576$2,860$7,151
Fees for Services Other$3,000--$3,000
Other Expenses$1,581-$23,614$1,581
Travel$63$313$250$626
Advertising$62$308$246$616
Office Expenses$10$55$43$108
Fees for Services Legal-$30-$30
Total Functional Expenses$67,269$28,144$27,013$122,426

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$256,670
Expenses Not Reported on Form 990$134,244
Expenses per Audited Statements$122,426
Total Expenses per Form 990$122,426
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Elbert Memorial Hospital IncElberton, GAGovCapital Purch/cnslt$53,493
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$88,681
Fundraising Direct Expenses$28,169
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$42,941$37,641$612$37,029
Casino Night$24,645$24,645$906$23,739
Total Events$93,981$88,681$28,169$60,512
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Payable$4,547
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Sraiya razzak shaheen jalil board member board member family relationship”

Form 990, Page 6, Part VI, Line 11B

“A copy of the form 990 is reviewed by executive director and accounting and the full board will receive a copy prior to filing. The organization's management team performs a complete detailed review of all financial and disclosure data prior to filing the return with the irs.”

Form 990, Page 6, Part VI, Line 12C

“Board members and officers sign a conflict of interest policy statement at the start of their term. Board members and officers are responsible for making any potential conflict of interests known while the determination of a conflict is discussed and voted upon by the remaining board or committee members. Conflicted individuals must recuse themselves from any discussion and/or vote when a conflict exists.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Elbert Memorial Hospital Foundation
EIN
58-2191830
Phone
7062132558
Address
4 MEDICAL DRIVE, ELBERTON, GA 30635-1830

Signing Officer

Name
Rachel Mccall
Title
Executive Director
Phone
7062132558
Signed
2025-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Mccall
Formed
1995
Legal Domicile
Ga
Voting Board Members
21
Independent Board Members
18
Employees
0
Volunteers
75

Preparer

Firm
Draffin & Tucker Llp
Address
PO BOX 71309, ALBANY, GA 31708-1309
Preparer
William Edward Phillips
Phone
2298837878
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The purpose of the foundation is to operate as a charitable corporation under the laws of the state of georgia for the purposes to receive, hold, manage, invest or arrange for investing and to acquire by gift, devise, bequest, purchase or otherwise and use property of any kind and funds exclusively for the benefit of the elbert memorial hospital.”

Form 990, Part XI, Line 9

“Fundraising event expense 28,169 fundraising event expenses -28,169”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The endowment fund consists of several separate endowments established for a variety of purposes. There are five scholarship endowments, nineteen named endowments, and the founder's endowment supporting the mission of elbert memorial hospital, inc. And for overall support of the wellness and health care of the citizens of elbert county.”

Schedule D, Page 3, Part X

“The foundation is a not-for-profit corporation and has been recognized as tax-exempt pursuant to section 501(c)(3) of the internal revenue code. No provision for income taxe has been included in the accompanying financial statements. Further, should any penalties and interest be incurred, they would be recognized as operating expenses.”

Schedule D, Page 4, Part XI, Line 4B

“Fundraising event expense -28,169”

Schedule D, Page 4, Part XII, Line 2D

“Fundraising event expenses 28,169”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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