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TMC HEALTH MEDICAL EDUCATION PROGRAM

EIN 86-0204268 TUCSON, AZ

Revenue 2024
$3,688,641
Expenses 2024
$3,865,845

Program services were 93.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E60
Classification
1000
Street
5301 E GRANT RD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

7 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

TMC HEALTH MEDICAL EDUCATION PROGRAM 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. TMC HEALTH MEDICAL EDUCATION PROGRAM ALSO PROVIDES EDUCATIONAL CONFERENCES TO COMMUNITY PHYSICIANS.

Activities or mission (Part I)

TMC HEALTH MEDICAL EDUCATION PROGRAM 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 $3,605,735 · Revenue $3,552,256

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Jennifer Mendrzycki

    CHIEF EXECUTIVE OFFICER - CHAIR BEG 04/24

    Total calculated
    $1,049,755
    From this org
    $0
    From related orgs
    $846,970
    Other
    $202,785
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $737,533 related
    Bonus
    $0 + $100,000 related
    Other
    $0 + $9,437 related
    Deferred
    $0 + $183,402 related
    Nontaxable benefits
    $0 + $19,383 related
    Filer's total
    $0 + $1,049,755 related
  • Judith Rich

    CHIEF EXECUTIVE OFFICER - CHAIR END 04/24

    Total calculated
    $1,230,476
    From this org
    $0
    From related orgs
    $1,207,962
    Other
    $22,514
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $687,723 related
    Bonus
    $0 + $278,937 related
    Other
    $0 + $241,302 related
    Deferred
    $0 + $9,974 related
    Nontaxable benefits
    $0 + $12,540 related
    Filer's total
    $0 + $1,230,476 related
  • Kevin Smith

    CHIEF MEDICAL OFFICER

    Total calculated
    $592,783
    From this org
    $0
    From related orgs
    $471,678
    Other
    $121,105
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $424,864 related
    Bonus
    $0 + $21,194 related
    Other
    $0 + $25,620 related
    Deferred
    $0 + $96,807 related
    Nontaxable benefits
    $0 + $24,298 related
    Filer's total
    $0 + $592,783 related
  • Robert Aaronson

    EXECUTIVE DIRECTOR

    Total calculated
    $815,176
    From this org
    $115,375
    From related orgs
    $660,414
    Other
    $39,387
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $115,375 + $588,031 related
    Bonus
    $0 + $47,799 related
    Other
    $0 + $24,584 related
    Deferred
    $0 + $10,350 related
    Nontaxable benefits
    $0 + $29,037 related
    Filer's total
    $115,375 + $699,801 related
  • Steve Reichling

    CHIEF FINANCIAL OFFICER - TREASURER

    Total calculated
    $793,575
    From this org
    $0
    From related orgs
    $646,106
    Other
    $147,469
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $556,420 related
    Bonus
    $0 + $75,153 related
    Other
    $0 + $14,533 related
    Deferred
    $0 + $127,034 related
    Nontaxable benefits
    $0 + $20,435 related
    Filer's total
    $0 + $793,575 related
  • Douglas Spegman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Roy Loewenstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tim Reuschel

    CHIEF LEGAL OFFICER - SECRETARY

    Total calculated
    $660,866
    From this org
    $0
    From related orgs
    $525,776
    Other
    $135,090
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $418,703 related
    Bonus
    $0 + $80,071 related
    Other
    $0 + $27,002 related
    Deferred
    $0 + $106,519 related
    Nontaxable benefits
    $0 + $28,571 related
    Filer's total
    $0 + $660,866 related
  • Stephen Bush

    FORMER CHIEF FINANCIAL OFFICER - TREASURER

    Total calculated
    $239,512
    From this org
    $0
    From related orgs
    $234,957
    Other
    $4,555
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $207,629 related
    Bonus
    $0
    Other
    $0 + $27,328 related
    Deferred
    $0 + $4,555 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $239,512 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $3,688,641
    Expenses
    $3,865,845
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $3,418,435
    Expenses
    $3,418,435
    Contributions
    $0
    Grants paid
    $55,791
  • 2023
    Revenue
    $7,049,300
    Expenses
    $7,107,392
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $5,491,350
    Expenses
    $5,491,350
    Assets (EOY)
    $78,637
  • 2017 · 990

    Revenue
    $4,342,078
    Expenses
    $4,316,847
    Assets (EOY)
    $666,139

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related corporations and trusts on its 2024 return

  • HOSPITAL CARE SYSTEM DEVELOPMENT

    C Corporation · HOSPITAL MANAGEMENT · AZ

  • TMC HEALTHCARE SECURITY SERVICE

    C Corporation · SECURITY SERVICES · AZ

  • GLP INSURANCE

    C Corporation · SELF INSURANCE · CJ

  • PEDIATRICS GPS

    C Corporation · PEDIATRIC CARE · AZ

  • SOUTHERN ARIZONA MEDICAL SERVICES

    C Corporation · BILLING COMPANY · AZ

Other IRS files

Auto-Revocation List

  • Exemption revoked 15 November 2021, reinstated 15 November 2021.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.