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← TMC HEALTH MEDICAL EDUCATION PROGRAM

Form 990 for tax year 2023

Filed by TMC HEALTH MEDICAL EDUCATION PROGRAM.

What the amendment changed

Compared with the return it replaced , filed 13 January 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$3,418,435 changed to $7,049,300
Total expenses
$3,418,435 changed to $7,107,392
Grants paid
$55,791 changed to $0
Program service revenue
$3,418,435 changed to $7,049,300
Total assets, end of year
$78,637 changed to $406,653
Total liabilities, end of year
$0 changed to $353,480
Net assets or fund balances, end of year
$78,637 changed to $53,173
Program services expenses
$3,171,654 changed to $6,585,828
Management and general expenses
$246,781 changed to $521,564
Program service expenses (Part III)
$3,171,654 changed to $6,585,828

Listed only on the earlier return

  • Anthony Stazzone MD
  • Bill Fearneyhough
  • David Teeple MD
  • Patricia Eck Do
  • Paul Yurkanin MD
  • Rick Anderson MD
  • Robert M Aaronson MD

Listed only on the later return

  • Douglas Spegman
  • Judith Rich
  • Lisa Goldberg
  • Robert Aaronson
  • Roy Loewenstein
  • Steve Reichling
  • Tim Reuschel
  • Timothy Hartin

Listed under a different title

  • Stephen Bush: DIRECTOR then CHIEF FINANCIAL OFFICER END 09/23 - TREASURER

Totals

Total revenue
$7,049,300
Total expenses
$7,107,392
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$7,049,300
Investment income
$0
Other revenue
$0
Total assets, end of year
$406,653
Total liabilities, end of year
$353,480
Net assets or fund balances, end of year
$53,173
Program services expenses (Part IX)
$6,585,828
Management and general expenses
$521,564
Fundraising expenses
$0
Program service expenses (Part III)
$6,585,828

Program services were 92.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: PROGRAM SERVICE REVENUE

    total $7,049,300 · related or exempt $7,049,300

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $228,000 · program services $228,000

  • 7 · Other salaries and wages

    total $3,368,135 · program services $3,146,006 · management and general $222,129

  • 9 · Other employee benefits

    total $428,115 · program services $399,881 · management and general $28,234

  • 10 · Payroll taxes

    total $101,504 · program services $94,810 · management and general $6,694

  • 11c · Fees: accounting

    total $11,000 · management and general $11,000

  • 11g · Fees: other

    total $2,058,901 · program services $1,891,638 · management and general $167,263 · fundraising $0

  • 13 · Office expenses

    total $20,242 · program services $18,762 · management and general $1,480

  • 14 · Information technology

    total $348,855 · program services $323,340 · management and general $25,515

  • 16 · Occupancy

    total $38,058 · program services $35,274 · management and general $2,784

  • 19 · Conferences, conventions and meetings

    total $137,485 · program services $127,429 · management and general $10,056

  • 22 · Depreciation, depletion and amortization

    total $44,857 · program services $22,016 · management and general $22,841

  • 23 · Insurance

    total $101,718 · program services $94,278 · management and general $7,440

  • 24a · Other expenses: LICENSES, DUES, SUBSCRIPTIONS

    total $112,554 · program services $104,322 · management and general $8,232

  • 24b · Other expenses: FOOD COSTS

    total $97,695 · program services $90,550 · management and general $7,145

  • 24c · Other expenses: OTHER EXPENSES

    total $7,578 · program services $7,024 · management and general $554

  • 24d · Other expenses: EMPLOYEE RECOGNITION

    total $2,695 · program services $2,498 · management and general $197

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $176,402

  • 10a · Land, buildings and equipment: cost or other basis

    $310,636

  • 10b · Land, buildings and equipment: accumulated depreciation

    $80,385

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $230,251

  • 11 · Investments: publicly traded securities

    beginning of year $78,637

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    end of year $353,480

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 28 · Net assets with donor restrictions

    beginning of year $78,637 · end of year $53,173

Mission and programs · 2023

Mission

THMEP ADMINISTERS A GRADUATE PROGRAM FOR RESIDENTS. MEMBER HOSPITALS PARTICIPATE IN THE PROGRAM AND SHARE THE COST OF OPERATION WHICH SUPPORTS THE EXEMPT PURPOSE OF THE PROGRAM OF PROVIDING ENHANCED MEDICAL EDUCATION. THMEP ALSO PROVIDES EDUCATIONAL CONFERENCES TO COMMUNITY PHYSICIANS.

Activities or mission (Part I)

TUCSON HOSPITALS MEDICAL EDUCATION PROGRAM (THMEP) IS A RESIDENCY PROGRAM FOR TRAINING PHYSICIANS. THE PROGRAM ALSO SERVES INTERN AND RESIDENT PHYSICIANS FROM ITS MEMBER HOSPITALS THAT PARTICIPATE IN THE PROGRAM.

  • TO PROVIDE MEDICAL EDUCATION TO RESIDENTS OF MEMBER HOSPITALS.

    Expenses $6,585,828 · Revenue $7,049,300

As filed on the 2023 return.

Listed in Part VII

  • Judith Rich

    CHIEF EXECUTIVE OFFICER - CHAIR

    Total calculated
    $1,370,629
    From this org
    $0
    From related orgs
    $1,305,121
    Other
    $65,508
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,049,958 related
    Bonus
    $0 + $239,685 related
    Other
    $0 + $15,478 related
    Deferred
    $0 + $45,000 related
    Nontaxable benefits
    $0 + $20,508 related
    Filer's total
    $0 + $1,370,629 related

  • Robert Aaronson

    EXECUTIVE DIRECTOR

    Total calculated
    $1,023,430
    From this org
    $228,000
    From related orgs
    $714,200
    Other
    $81,230
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $228,000 + $714,200 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $52,500 related
    Nontaxable benefits
    $0 + $28,730 related
    Filer's total
    $228,000 + $795,430 related

  • Stephen Bush

    CHIEF FINANCIAL OFFICER END 09/23 - TREASURER

    Total calculated
    $557,257
    From this org
    $0
    From related orgs
    $490,232
    Other
    $67,025
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $339,176 related
    Bonus
    $0 + $122,204 related
    Other
    $0 + $28,852 related
    Deferred
    $0 + $52,500 related
    Nontaxable benefits
    $0 + $14,525 related
    Filer's total
    $0 + $557,257 related

  • Steve Reichling

    CHIEF FINANCIAL OFFICER BEG 03/23 - TREASURER

    Total calculated
    $494,906
    From this org
    $0
    From related orgs
    $402,835
    Other
    $92,071
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $402,835 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $72,729 related
    Nontaxable benefits
    $0 + $19,342 related
    Filer's total
    $0 + $494,906 related

  • Douglas Spegman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lisa Goldberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Roy Loewenstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tim Reuschel

    CHIEF LEGAL OFFICER BEG 01/23 - SECRETARY

    Total calculated
    $570,725
    From this org
    $0
    From related orgs
    $422,017
    Other
    $148,708
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $422,017 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $122,488 related
    Nontaxable benefits
    $0 + $26,220 related
    Filer's total
    $0 + $570,725 related

  • Timothy Hartin

    CHIEF LEGAL OFFICER END 01/23 - SECRETARY

    Total calculated
    $275,178
    From this org
    $0
    From related orgs
    $273,872
    Other
    $1,306
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $8,502 related
    Bonus
    $0 + $55,909 related
    Other
    $0 + $209,461 related
    Deferred
    $0 + $508 related
    Nontaxable benefits
    $0 + $798 related
    Filer's total
    $0 + $275,178 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
EXECUTIVES PARTICIPATING IN A SUPPLEMENTAL, NON QUALIFIED RETIREMENT PLAN: JUDITH RICH 2022 VESTED CONTRIBUTIONS INCLUDED IN W-2: $15,478 STEPHEN BUSH 2022 VESTED CONTRIBUTIONS INCLUDED IN W-2: $28,852 TIMOTHY HARTIN 2023 VESTED CONTRIBUTIONS INCLUDED IN W-2: $209,461 STEVE REICHLING 2023 NONVESTED CONTRIBUTIONS NOT INCLUDED IN W-2: $72,729 TIM REUSCHEL 2023 NONVESTED CONTRIBUTIONS NOT INCLUDED IN W-2: $77,488
Schedule J, Part I, Line 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION
TUCSON MEDICAL CENTER, A RELATED ORGANIZATION, USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE TMC HEALTHCARE TOP MANAGEMENT OFFICIAL: COMPENSATION COMMITTEE INDEDPENDENT COMPENSATION CONSULTANT FORM 990 OF OTHER ORGANIZATIONS COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE
Schedule J, Part I, Line 6b COMPENSATION CONTINGENT ON NET EARNINGS OF A RELATED ORGANIZATION
MIP BONUS METRICS - MANAGEMENT IS ELIGIBLE FOR AN ANNUAL MANAGEMENT INCENTIVE PLAN (MIP) AT THE DISCRETION OF THE GOVERNING BOARD OF TMCH. THE INCENTIVE IS BASED ON THE GOALS: RELATIVE VALUE UNITS AND QUALITY. METRICS ARE ESTABLISHED FOR EACH FISCAL (CALENDAR) YEAR, TOGETHER WITH THE PERCENTAGE OF COMPENSATION PAYOUT BASED ON REACHING ANNUAL ESTABLISHED GOALS. STIP BONUS METRICS - EXECUTIVES ARE ELIGIBLE FOR AN ANNUAL SHORT TERM INCENTIVE PROGRAM (STIP) AT THE DISCRETION OF THE GOVERNING BOARD OF TMCH. THE INCENTIVE IS BASED ON THE GOALS: FINANCIAL, PEOPLE, QUALITY, PATIENT EXPERIENCE, AND GROWTH. METRICS ARE ESTABLISHED FOR EACH FISCAL (CALENDAR) YEAR, TOGETHER WITH THE PERCENTAGE OF COMPENSATION PAYOUT BASED ON REACHING ANNUAL ESTABLISHED GOALS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • HOSPITAL CARE SYSTEMS DEVELOPM

    C Corporation · HOSPITAL MANAGEMEN T · AZ

    Directly controlled by TMC HEALTHCAR E

  • SAGUARO MEDICAL HOLDINGS INC

    C Corporation · HOLDING COMPANY · AZ

    Directly controlled by NA

  • TMC HEALTHCARE SECURITY SERVICE

    C Corporation · SECURITY SERVICES · AZ

    Directly controlled by TMC HEALTHCARE

  • GLP INSURANCE

    C Corporation · SELF INSURANCE · CJ

    Directly controlled by TMC HEALTHCARE

Provenance

Return type
form_990
Tax year
2023
Filed
17 November 2025
IRS schema version
2023v6.0
Source object
202523219349302112

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