GRADUATE MEDICAL EDUCATION INC

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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

1971

Legal Domicile

Principal Officer

DIANE SANDERS

Phone

5173643587

Tax Period

2024-07-01 to 2025-06-30

GRADUATE MEDICAL EDUCATION INC, founded in 1971, is a community nonprofit in the Education sector that reported $3.5M in total revenue in fiscal year 2024.

Mission

THE ORGANIZATION IS A PARTNERSHIP BETWEEN MEMBER HOSPITALS AND INSTITUTIONS SEEKING TO ENSURE QUALITY EDUCATIONAL EXPERIENCES FOR RESIDENTS TRAINING IN CENTRAL MICHIGAN.

Program Service Accomplishments

Program 1

Expenses: $3,135,442 Revenue: $3,433,317

COORDINATION OF MEDICAL RESIDENCY PROGRAMS FOR DOCTORS AND PARTICIPATING HOSPITALS APPROXIMATELY 75,000 PEOPLE BENEFIT FROM THESE SERVICES.

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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 $3,303,384

Investment Income $30,664

Other Revenue $129,933

TOTAL REVENUE $3,463,981

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,982,015

Fundraising Expenses $0

Program Expenses $3,135,442

Other Expenses $451,599

TOTAL EXPENSES $3,433,614

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,463,981	$3,526,088	0.0%
Expenses	$3,433,614	$3,472,977	0.0%
Net Income	$30,367	$53,111	-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

$20,800

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GLYNN DR TED	PRESIDENT/SECRETARY	2.00	Officer Director	$0	$0	$0
CASTLE DR DAVID	DIRECTOR	1.00	Director	$0	$0	$0
PEARSON DR RANDY	DIRECTOR	1.00	Director	$0	$0	$0
TOLCHINSKY ANATOL	DIRECTOR	1.00	Director	$0	$0	$0
PETERSON LINDA	DIRECTOR	1.00	Director	$0	$0	$0
SANDERS DIANE	EXEC DIRECTOR	8.00	Officer	$20,800	$0	$20,800

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	$3,463,981	$3,433,614	$2,022,981	$30,367
2024	$3,526,088	$3,472,977	$1,963,800	$53,111
2023	$3,567,937	$3,586,834	$1,899,958	$-18,897
2022	$3,149,441	$3,216,719	$1,920,359	$-67,278
2021	$3,856,485	$3,901,931	$1,985,121	$-45,446
2020	$3,293,250	$3,474,334	$2,001,059	$-181,084
2019	$2,878,178	$2,982,922	$2,323,273	$-104,744
2018	$2,201,580	$2,315,825	$2,383,278	$-114,245