Civic Intelligence

Tennessee Medical Group Mgmt Assn

EIN 62-1587975 • 501(c)6 • Birmingham, AL

Profile

The purpose and objectives of tmgma shall be to promote and disseminate methods of business administration in medical groups to better serve the members of the association, the medical groups they represent, and the medical group practice in general.

PO Box 380963Birmingham, AL 35238

www.tmgma.com

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

57th percentile

4.1%

Higher net margin than 57% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$87,303

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

62nd percentile

4.7%

Faster asset growth than 62% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-13%

Faster revenue growth than 32% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$330,054

Up $14,707 (+4.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$330,054

Up $14,707 (+4.7%) from 2023

Revenue

Down

$356,217

Down $53,858 (-13%) from 2023

Expenses

Up

$341,510

Up $10,495 (+3.2%) from 2023

Net Income

Down

$14,707

Down $64,353 (-81%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $122,321Liabilities 2010: $0Net Assets 2010: $122,3212010Assets 2011: $94,059Liabilities 2011: $0Net Assets 2011: $94,0592011Assets 2012: $77,300Liabilities 2012: $0Net Assets 2012: $77,3002012Assets 2013: $62,623Liabilities 2013: $0Net Assets 2013: $62,6232013Assets 2014: $41,339Liabilities 2014: $0Net Assets 2014: $41,3392014Assets 2015: $39,200Liabilities 2015: $11,346Net Assets 2015: $27,8542015Assets 2016: $70,862Liabilities 2016: $0Net Assets 2016: $70,8622016Assets 2017: $93,080Liabilities 2017: $0Net Assets 2017: $93,0802017Assets 2018: $118,932Liabilities 2018: $0Net Assets 2018: $118,9322018Assets 2019: $155,870Liabilities 2019: $0Net Assets 2019: $155,8702019Assets 2020: $118,275Liabilities 2020: $0Net Assets 2020: $118,2752020Assets 2021: $197,374Liabilities 2021: $0Net Assets 2021: $197,3742021Assets 2022: $236,287Liabilities 2022: $0Net Assets 2022: $236,2872022Assets 2023: $315,347Liabilities 2023: $0Net Assets 2023: $315,3472023Assets 2024: $330,054Liabilities 2024: $0Net Assets 2024: $330,0542024

Highlighted filing

2024

Assets$330,054
Liabilities$0
Net Assets$330,054

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $211,2232010Expenses 2011: $246,3522011Expenses 2012: $246,0362012Revenue 2013: $231,626Expenses 2013: $246,303Net Income 2013: -$14,6772013Revenue 2014: $210,508Expenses 2014: $231,792Net Income 2014: -$21,2842014Revenue 2015: $266,149Expenses 2015: $279,634Net Income 2015: -$13,4852015Revenue 2016: $249,430Expenses 2016: $206,422Net Income 2016: $43,0082016Revenue 2017: $264,675Expenses 2017: $242,457Net Income 2017: $22,2182017Revenue 2018: $279,711Expenses 2018: $253,682Net Income 2018: $26,0292018Revenue 2019: $316,282Expenses 2019: $276,468Net Income 2019: $39,8142019Revenue 2020: $92,601Expenses 2020: $130,196Net Income 2020: -$37,5952020Revenue 2021: $301,068Expenses 2021: $221,969Net Income 2021: $79,0992021Revenue 2022: $381,472Expenses 2022: $342,559Net Income 2022: $38,9132022Revenue 2023: $410,075Expenses 2023: $331,015Net Income 2023: $79,0602023Revenue 2024: $356,217Expenses 2024: $341,510Net Income 2024: $14,7072024

Highlighted filing

2024

Revenue$356,217
Expenses$341,510
Net Income$14,707

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.30$0.00$3.30$3.56$3.42$0.15
2023Detailed filing. Detailed filing data is available for this year.$3.15$0.00$3.15$4.10$3.31$0.79
2022Detailed filing. Detailed filing data is available for this year.$2.36$0.00$2.36$3.81$3.43$0.39
2021Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$3.01$2.22$0.79
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.93$1.30$0.38
2019Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$3.16$2.76$0.40
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$2.80$2.54$0.26
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$2.65$2.42$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$2.49$2.06$0.43
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.11$0.28$2.66$2.80$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$2.11$2.32$0.21
2013Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$2.32$2.46$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$2.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.94$2.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$2.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$356,217
Mission and Program Overview

Mission

The purpose and objectives of tmgma shall be to promote and disseminate methods of business administration in medical groups to better serve the members of the association, the medical groups they represent, and the medical group practice in general.

Promote and disseminate methods of business administration in medical groups to serve our members

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$210,556$318,246▲ $107,690
Savings and Temporary Cash Investments$104,791$11,808▼ $92,983
Total Assets$315,347$330,054▲ $14,707
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$315,347$330,054▲ $14,707
Total Net Assets Fund Balance$315,347$330,054▲ $14,707
Total Liabilities and Net Assets / Fund Balance$315,347$330,054▲ $14,707
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rebekah FrancisExecutive DirectorPT$87,303$87,303

Board Members and Trustees

NameTitle
Charles Lathram IiiPast President
Steven CruzePresident
Barbara IrelandPresident Elect
Misty HickmanSecretary
Eric GibsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,115
Program Service Revenue
$264,319
Investment Income
$9,783
Other Revenue
$0
All Other Contributions
$82,115
Change in Net Assets
$14,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$254,207
Salaries, Compensation, and Employee Benefits$87,303
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$213,851
Current Officers, Directors, Trustees, and Key Employees---$87,303
Payments to Affiliates---$21,399
Office Expenses---$10,002
Information Technology---$3,365
Insurance---$1,866
Travel---$1,824
Fees for Services Accounting---$1,000
Other Expenses---$900
Total Functional Expenses$0$0$0$341,510
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

In the fall of 2016, tmgma began contracting with m3 solutions, llc. The contract is evaluated on an as needed and/or upon contract renewal basis by the governing board.

Form 990, Part VI, Section A, Line 6

The organization is a non profit corporation with members. The regular voting members are presented with a slate of officers each fall for election. Each voting member has one vote. The slate of officers makes up the governing board.

Form 990, Part VI, Section A, Line 7B

According to tmgma bylaws, the governing body shall be responsible for the planning and implementation of member meetings of tmgma, the fiscal and management affairs of the association between such meetings, and the acceptance of new members. Decisions relative to the bylaws and dues increases are approved by the members.

Form 990, Part VI, Section B, Line 11B

Tmgma posts form 990 in the members' only section of our website. This information is available upon request as indicated at all business meetings.

Form 990, Part VI, Section B, Line 15A

The executive director is a sub-contractor of m3 solutions, an employee leasing company, through which the executive director is compensated. The executive director is interviewed by the committee, compensation is comparable to other state mgma association paid staff, performance evaluations are performed annually, and the compensation portion of the management agreement is reviewed and appropriate documents are signed annually. The entire management agreement is evaluated on an as needed and/or upon contract renewal basis. The last contract period was from 01/1/2023 - 12/31/2025.

Form 990, Part VI, Section C, Line 19

All governing documents, financial statements are available upon request. Governing documents and income tax information is available in the members' only section of the association website.

FORM 990, PART V, LINE 2A AND PART VII:

The organization uses m3 solutions, llc as their employee leasing company for compensation of the executive director. For 990 presentation purposes per irs instructions, the employee is listed on part v, line 2a and compensation is reported on part vii as if the organization paid the employee directly.

Filing and Contact Details

Filer

Filer Name
Tennessee Medical Group Mgmt Assn
EIN
62-1587975
Phone
2056165938
Address
PO BOX 380963, BIRMINGHAM, AL 35238

Signing Officer

Name
Eric Gibson
Title
Treasurer
Phone
5735566111
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Gibson
Formed
1995
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
11

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
555 GREAT CIRCLE ROAD, NASHVILLE, TN 37228
Preparer
Frances E Leahy
Phone
6152427351
Raw XML Appendix307 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/MissionDesc0THE PURPOSE AND OBJECTIVES OF TMGMA SHALL BE TO PROMOTE AND DISSEMINATE METHODS OF BUSINESS ADMINISTRATION IN MEDICAL GROUPS TO BETTER SERVE THE MEMBERS OF THE ASSOCIATION, THE MEDICAL GROUPS THEY REPRESENT, AND THE MEDICAL GROUP PRACTICE IN GENERAL.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN THE FALL OF 2016, TMGMA BEGAN CONTRACTING WITH M3 SOLUTIONS, LLC. THE CONTRACT IS EVALUATED ON AN AS NEEDED AND/OR UPON CONTRACT RENEWAL BASIS BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A NON PROFIT CORPORATION WITH MEMBERS. THE REGULAR VOTING MEMBERS ARE PRESENTED WITH A SLATE OF OFFICERS EACH FALL FOR ELECTION. EACH VOTING MEMBER HAS ONE VOTE. THE SLATE OF OFFICERS MAKES UP THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCORDING TO TMGMA BYLAWS, THE GOVERNING BODY SHALL BE RESPONSIBLE FOR THE PLANNING AND IMPLEMENTATION OF MEMBER MEETINGS OF TMGMA, THE FISCAL AND MANAGEMENT AFFAIRS OF THE ASSOCIATION BETWEEN SUCH MEETINGS, AND THE ACCEPTANCE OF NEW MEMBERS. DECISIONS RELATIVE TO THE BYLAWS AND DUES INCREASES ARE APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TMGMA POSTS FORM 990 IN THE MEMBERS' ONLY SECTION OF OUR WEBSITE. THIS INFORMATION IS AVAILABLE UPON REQUEST AS INDICATED AT ALL BUSINESS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR IS A SUB-CONTRACTOR OF M3 SOLUTIONS, AN EMPLOYEE LEASING COMPANY, THROUGH WHICH THE EXECUTIVE DIRECTOR IS COMPENSATED. THE EXECUTIVE DIRECTOR IS INTERVIEWED BY THE COMMITTEE, COMPENSATION IS COMPARABLE TO OTHER STATE MGMA ASSOCIATION PAID STAFF, PERFORMANCE EVALUATIONS ARE PERFORMED ANNUALLY, AND THE COMPENSATION PORTION OF THE MANAGEMENT AGREEMENT IS REVIEWED AND APPROPRIATE DOCUMENTS ARE SIGNED ANNUALLY. THE ENTIRE MANAGEMENT AGREEMENT IS EVALUATED ON AN AS NEEDED AND/OR UPON CONTRACT RENEWAL BASIS. THE LAST CONTRACT PERIOD WAS FROM 01/1/2023 - 12/31/2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS AND INCOME TAX INFORMATION IS AVAILABLE IN THE MEMBERS' ONLY SECTION OF THE ASSOCIATION WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION USES M3 SOLUTIONS, LLC AS THEIR EMPLOYEE LEASING COMPANY FOR COMPENSATION OF THE EXECUTIVE DIRECTOR. FOR 990 PRESENTATION PURPOSES PER IRS INSTRUCTIONS, THE EMPLOYEE IS LISTED ON PART V, LINE 2A AND COMPENSATION IS REPORTED ON PART VII AS IF THE ORGANIZATION PAID THE EMPLOYEE DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART V, LINE 2A AND PART VII:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0315347
IRS990/TotalAssetsEOYAmt0330054
IRS990/TotalAssetsGrp/BOYAmt0315347
IRS990/TotalAssetsGrp/EOYAmt0330054
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt082115
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0341510
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0315347
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0330054
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0264319
IRS990/TotalReportableCompFromOrgAmt087303
IRS990/TotalRevenueGrp/ExclusionAmt09783
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0264319
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0356217
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0315347
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0330054
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01824
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 380963
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035238
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.TMGMA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC GIBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05735566111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TENNESSEE MEDICAL GROUP MGMT ASSN
ReturnHeader/Filer/BusinessNameControlTxt0TENN
ReturnHeader/Filer/EIN0621587975
ReturnHeader/Filer/PhoneNum02056165938
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 380963
ReturnHeader/Filer/USAddress/CityNm0BIRMINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035238
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390859910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAKER TILLY ADVISORY GROUP LP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 GREAT CIRCLE ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NASHVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037228
ReturnHeader/PreparerPersonGrp/PhoneNum06152427351
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANCES E LEAHY
ReturnHeader/ReturnTs02025-11-06T15:37:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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