SURGICAL REVIEW CORPORATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

GARY M PRATT

Phone

9199814460

Tax Period

2024-01-01 to 2024-12-31

SURGICAL REVIEW CORPORATION, founded in 2004, is a community nonprofit in the Health Care sector that reported $5.8M in total revenue in fiscal year 2024. Revenue grew 15% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE GUIDELINES AND CERTIFICATION FOR THOSE HOSPITALS AND SURGEONS WHO PRACTICE SURGERY.

Program Service Accomplishments

Program 1

Expenses: $5,027,610 Revenue: $5,775,134

PROVIDE GUIDELINES AND CERTIFICATION FOR THOSE HOSPITALS AND SURGEONS WHO PRACTICE SURGERY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $5,775,218

Investment Income $-83

Other Revenue $0

TOTAL REVENUE $5,775,135

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,277,637

Fundraising Expenses $0

Program Expenses $5,027,610

Other Expenses $1,368,463

TOTAL EXPENSES $5,646,100

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,775,135	$5,005,574	+0.2%
Expenses	$5,646,100	$4,775,678	+0.2%
Net Income	$129,035	$229,896	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,043,339

Total Directors

$548,984

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY M PRATT	CHIEF EXECUTIVE OFFICER	40.00	Officer Director	$219,459	$1,783	$221,242
CYNTHIA VANDERHOFF	SENIOR MANAGER	40.00	Highest	$160,000	$24,775	$184,775
THERESA BURD-HAGWOOD	SENIOR MANAGER	40.00	Officer	$158,661	$18,471	$177,132
ALEX WAYCHOFF	SENIOR MANAGER	40.00	Officer	$155,102	$14,767	$169,869
MICHAEL T HARTNEY JD	GENERAL COUNSEL & VP LEGAL	40.00	Officer Director	$154,267	$12,989	$167,256
NEIL E HUTCHER MD FACS	CMO & VP CLINICAL QUALITY	40.00	Officer Director	$154,267	$6,219	$160,486
AMY TRIPLET	SENIOR MANAGER	40.00	Highest	$142,000	$11,770	$153,770
MICHELLE ELDER	SENIOR MANAGER	40.00	Officer	$133,740	$13,614	$147,354
MORGAN E ADESSA	EMPLOYEE	40.00	Highest	$130,000	$14,351	$144,351
ROBERT LONGEST	SENIOR MANAGER	40.00	Highest	$127,753	$14,310	$142,063
WILLIAM BURD	MANAGER	40.00	Highest	$119,483	$20,803	$140,286
GERALD J SCALLION MD MBA	DIRECTOR	40.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$5,775,135	$5,646,100	$169,903	$129,035
2023	$5,005,574	$4,775,678	$86,086	$229,896
2022	$4,023,222	$4,236,947	$8,500	$-213,725
2021	$3,487,656	$3,495,961	$203,161	$-8,305
2020	$3,029,140	$2,775,883	$224,141	$253,257
2019	$2,597,099	$2,602,554	$14,984	$-5,455
2018	$2,098,169	$1,772,908	$31,979	$325,261