2026-04-22T14:57:27-04:00 2025-09-30 580914992 DRAFFIN & TUCKER LLP PO BOX 71309 ALBANY GA 317081309 990 2024-10-01 571095992 TANDEM HEALTH SC TAND 8037744500 1278 NORTH LAFAYETTE DR SUMTER SC 29150 ANNIE BROWN CEO 8037744500 2026-04-20 true false WILLIAM EDWARD PHILLIPS P00451499 2298837878 2026-04-20 2024 2025-03-06 01:10:19Z ANNIE BROWN 550 S PIKE WEST SUMTER SC 29150 34596644 false X HTTPS:/TANDEMHEALTHSC.ORG X 1999 SC TANDEM HEALTH SC IS A COMPREHENSIVE PRIMARY HEALTHCARE PRACTICE DEDICATED TO BUILDING A HEALTHY COMMUNITY AND IMPROVING THE HEALTH, WELL-BEING, AND QUALITY OF LIFE OF EACH PERSON SERVED. 12 12 297 0 5188932 4013518 27065488 28792438 11451 52100 941276 1612142 33207147 34470198 9365 4240 0 19653050 19474507 0 0 14394100 15774921 34056515 35253668 -849368 -783470 22327500 21081627 13195592 12666174 9131908 8415453 X TANDEM HEALTH SC IS A COMPREHENSIVE PRIMARY HEALTHCARE PRACTICE DEDICATED TO BUILDING A HEALTHY COMMUNITY AND IMPROVING THE HEALTH, WELL-BEING, AND QUALITY OF LIFE OF EACH PERSON SERVED. false false 27419136 4240 30404580 TANDEM HEALTH SC (THS) IS A 501(C)(3) NOT-FOR-PROFIT COMMUNITY HEALTH CENTER LOCATED IN SUMTER, SOUTH CAROLINA. OUR ORGANIZATIONAL MISSION AND VISION IS FOCUSED ON THE CONTINUOUS PURSUIT OF ADDRESSING, NOT ONLY THE SHORTAGE OF HEALTHCARE SERVICES WITHIN SUMTER COUNTY, BUT ALSO THE SOCIAL DETERMINANTS THAT OFTEN PREVENT PATIENTS FROM ACCESSING AND/OR FULLY UTILIZING THE HEALTH RESOURCES MADE AVAILABLE TO THEM. TODAY, THS EMPLOYS, IN ADDITION TO ITS 40 PLUS MEDICAL PROVIDERS, A VARIETY OF HEALTHCARE PROFESSIONALS TO ASSIST PATIENTS WITH SUCH THINGS AS MEDICAL CASE MANAGEMENT, NUTRITION, BEHAVIORAL HEALTH, TRANSPORTATION, AND SUBSTANCE ABUSE DISORDERS. THS, WITH ITS MODEST ORIGINS AS A SMALL MEDICAL PRACTICE ADMINISTERING ONLY PRIMARY CARE AND WOMEN'S HEALTH SERVICES, SET OUT ON A JOURNEY TO PROVIDE HIGH-QUALITY HEALTHCARE TO THE LOCAL COMMUNITY ALL THE WHILE EVALUATING ADDITIONAL SERVICE LINES THAT BENEFITED BOTH THE PATIENTS AND THEIR FAMILIES. DURING FY 2025, THS HAD A TOTAL OF 60,649 PRIMARY HEALTH AND 826 HIV ENCOUNTERS. 27419136 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 22 0 297 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false X PERRY MORRIS 8037746473 548 S PIKE WEST SUMTER SC 29150 GISELLE CHANDLER MD CO-DIRECTOR 40.00 X 341165 0 11447 JOEL SNIPE MD CO-DIRECTOR 40.00 X 334982 0 16720 BHATRAPHOL TINGPEJ CHIEF MEDICA 40.00 X 267597 0 11477 DAVID C TURELL MD DIRECTOR OF 40.00 X 252475 0 26335 RUSSELL VICTOR BRANT MD PHYSICIAN 40.00 X 243888 0 26214 ANNIE BROWN CEO 40.00 X 252896 0 11720 ROBERT N ETHERIDGE MD PHYSICIAN 40.00 X 231453 0 22036 ALISHA DAVIS PHYSICIAN 40.00 X 203324 0 22271 DAVID K MARPLE CHIEF DENTAL 40.00 X 211353 0 11261 NAVPREET JUDGE DENTIST 40.00 X 192416 0 29194 EFUA AKYEA WILMOT PEDIATRICIAN 40.00 X 203766 0 11477 FRANCES ACALYAR PEDIATRICIAN 40.00 X 185152 0 14691 ALLISON C SHULER VP CLINICAL 40.00 X 167140 0 29194 JANELLE D SMITH CCO 40.00 X 165179 0 16719 MARION RICHARDSON COMPLIANCE O 40.00 X 166220 0 399 PERRY MORRIS CONTROLLER/C 40.00 X 129393 0 18293 KRISTEN VARNER HUMAN RESOUR 30.00 X 117261 0 12636 HEIDI ADLER DIRECTOR 1.00 X 0 0 0 TERRRANCE DUPREE DIRECTOR 1.00 X 0 0 0 HETHER ENZOR DIRECTOR 1.00 X 0 0 0 TRACEY FLEMING DIRECTOR 1.00 X 0 0 0 PAGE HILTON DIRECTOR 1.00 X 0 0 0 LINDA JACKSON DIRECTOR 1.00 X 0 0 0 MURIEL JOHNSON TREASURER 1.00 X X 0 0 0 JOY LAWSON DIRECTOR 1.00 X 0 0 0 JODI ROBBINS CHAIR 1.00 X X 0 0 0 SHAVON WHITE VICE-CHAIR 1.00 X X 0 0 0 LYDIA WOODS-JOHNSON DIRECTOR 1.00 X 0 0 0 CONTESSA WRIGHT SECRETARY 1.00 X X 0 0 0 3665660 292084 34 false true false SECURITY MANAGEMENT OF SC LLC PO BOX 474 COLUMBIA SC 29240 SECURITY SVS 145894 SANDLAPPER CLEANING & SERVICES LLC PO BOX 8476 COLUMBIA SC 29202 CLEANING 123628 2 3509623 503895 4013518 NET PATIENT SERVICE REVENUE 621110 24699134 24699134 PHARMACEUTICAL CONTRACTS 621110 4093304 4093304 28792438 17740 17740 160806 126446 34360 34360 34360 INCENTIVE REVENUES 621110 895679 895679 MEDICAID WRAP-AROUND PAYMENT 621110 584366 584366 RESIDENCY & MISC. 621110 132097 132097 1612142 34470198 30404580 52100 X 4240 4240 2836929 2836929 13350911 12578667 772244 4474 3343 1131 2131225 1592238 538987 1150968 859888 291080 51904 51904 60006 60006 4358525 4178222 180303 136129 57067 79062 1609637 1219897 389740 1389844 229198 1160646 306945 275851 31094 39637 26453 13184 152207 24948 127259 368418 368418 1149019 579106 569913 67814 67814 MEDICAL SUPPLIES 5308983 5308983 MISCELLANEOUS 501215 475377 25838 DUES & SUBSCRIPTIONS 186410 186410 LICENSES & TAXES 62982 62982 25246 5658 19588 35253668 27419136 7834532 0 1335855 1634564 1450806 432823 251989 55773 1771071 2092648 254271 326711 190199 185923 16037256 4626155 11836575 11411101 5236734 4942084 22327500 21081627 1927401 2089450 5422980 5184265 5845211 5392459 13195592 12666174 X 9131908 8415453 9131908 8415453 22327500 21081627 X -783470 67015 X false true X true true true X 7086637 4043336 6251245 5188932 4013518 26583668 7086637 4043336 6251245 5188932 4013518 26583668 26583668 3620 5964 70551 83590 17740 181465 26765133 124032814 0.99320 0.99360 X SUPPLEMENTAL INFORMATION THE ORGANIZATION ALSO QUALIFIES AS A PUBLIC CHARITY PURSUANT TO IRC SECTION 509(A)(2) AS A RESULT OF ITS PATIENT CARE ACTIVITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26728 26728 26728 26728 26728 26728 26728 26728 false false 132766 132766 10492801 2085683 8407118 2776377 966014 1810363 2627275 1574458 1052817 8037 8037 11411101 OPERATING LEASE RIGHT-OF-USE ASSET 3232048 DEFERRED COMPENSATION PLAN 1041966 FINANCE LEASE RIGHT-OF-USE ASSET 606567 THIRD PARTY SETTLEMENTS 61503 4942084 OPERATING LEASE LIABILITY 3233426 DEFERRED COMPENSATION 1046063 FINANCE LEASE LIABILITY 627869 REFUNDABLE ADVANCES 268932 INTEREST RATE SWAP 216169 5392459 X 34503538 67015 67015 34436523 33675 33675 34470198 35219993 35219993 33675 33675 35253668 SCHEDULE D, PAGE 2, PART V, LINE 4 FUNDS WERE RESTRICTED FOR THE SUPPORT OF PATIENTS IN NEED OR OTHER HEALTHCARE NEEDS OF THE COMMUNITY WHILE THE TEMPORARILY RESTRICTED FUNDS CONSIST OF FUNDS DONATED FOR A VEHICLE PURCHASE. THERE ARE NO NET ASSETS WITH DONOR RESTRICTIONS DURING FISCAL YEAR ENDING SEPTEMBER 30, 2024 OR 2025. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION THAT HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION APPLIES ACCOUNTING POLICIES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY THE RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THE EVALUATION, THE ORGANIZATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OF THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF SEPTEMBER 30, 2025 OR 2024 OR FOR THE YEARS THEN ENDED. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. FOR FEDERAL INCOME TAX PURPOSES, THE TAX RETURNS ESSENTIALLY REMIAN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THESE RETURNS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SWAP VALUATION ADJUSTMENT 67,015 SCHEDULE D, PAGE 4, PART XI, LINE 4B RECLASSIFIED GAIN ON ASSETS 33,675 SCHEDULE D, PAGE 4, PART XII, LINE 4B RECLASSIFIED GAIN ON ASSETS 33,675 X X X X false false false false false false false false false GISELLE CHANDLER MD CO-DIRECTOR OF OBGYN 340665 500 11447 352612 JOEL SNIPE MD CO-DIRECTOR OF OBGYN 329907 5075 16720 351702 BHATRAPHOL TINGPEJ CHIEF MEDICAL OFFICE 267097 500 11477 279074 DAVID C TURELL MD DIRECTOR OF PEDS 251975 500 26335 278810 RUSSELL VICTOR BRANT MD PHYSICIAN 243388 500 26214 270102 ANNIE BROWN CEO 242396 10500 11720 264616 ROBERT N ETHERIDGE MD PHYSICIAN 230953 500 22036 253489 ALISHA DAVIS PHYSICIAN 203324 22271 225595 DAVID K MARPLE CHIEF DENTAL OFFICER 210853 500 11261 222614 NAVPREET JUDGE DENTIST 191916 500 29194 221610 EFUA AKYEA WILMOT PEDIATRICIAN 202825 941 11477 215243 FRANCES ACALYAR PEDIATRICIAN 184737 415 14691 199843 ALLISON C SHULER VP CLINICAL OPS 166640 500 29194 196334 JANELLE D SMITH CCO 164679 500 16719 181898 MARION RICHARDSON COMPLIANCE OFFICER 165720 500 399 166619 SCHEDULE J, PART III BONUS/INCENTIVE PAY EMPLOYEES AND OFFICERS PARTICIPATE IN A STAFF APPRECIATION BONUS PLAN UNDER WHICH ANNUAL YEAR-END BONUSES ARE PAID BASED ON CORPORATE-WIDE ACHIEVEMENT OF SPECIFIC GOALS AND OBJECTIVES. ONE SUCH GOAL RELATES TO THE ORGANIZATION'S NET INCOME. IN ADDITION, THE ORGANIZATION AWARDS INCENTIVES TO PROVIDERS FOR MEETING CERTAIN PRE-ESTABLISHED GOALS RELATED TO PRODUCTIVITY. FORM 990, PAGE 2, PART III, LINE 4A TANDEM HEALTH SC (THS) IS A 501(C)(3) NOT-FOR-PROFIT COMMUNITY HEALTH CENTER LOCATED IN SUMTER, SOUTH CAROLINA. OUR ORGANIZATIONAL MISSION AND VISION IS FOCUSED ON THE CONTINUOUS PURSUIT OF ADDRESSING, NOT ONLY THE SHORTAGE OF HEALTHCARE SERVICES WITHIN SUMTER COUNTY, BUT ALSO THE SOCIAL DETERMINANTS THAT OFTEN PREVENT PATIENTS FROM ACCESSING AND/OR FULLY UTILIZING THE HEALTH RESOURCES MADE AVAILABLE TO THEM. TODAY, THS EMPLOYS, IN ADDITION TO ITS 40 PLUS MEDICAL PROVIDERS, A VARIETY OF HEALTHCARE PROFESSIONALS TO ASSIST PATIENTS WITH SUCH THINGS AS MEDICAL CASE MANAGEMENT, NUTRITION, BEHAVIORAL HEALTH, TRANSPORTATION, AND SUBSTANCE ABUSE DISORDERS. THS, WITH ITS MODEST ORIGINS AS A SMALL MEDICAL PRACTICE ADMINISTERING ONLY PRIMARY CARE AND WOMEN'S HEALTH SERVICES, SET OUT ON A JOURNEY TO PROVIDE HIGH-QUALITY HEALTHCARE TO THE LOCAL COMMUNITY ALL THE WHILE EVALUATING ADDITIONAL SERVICE LINES THAT BENEFITED BOTH THE PATIENTS AND THEIR FAMILIES. DURING FY 2025, THS HAD A TOTAL OF 60,649 PRIMARY HEALTH AND 826 HIV ENCOUNTERS. FORM 990, PAGE 6, PART VI, LINE 11B A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS AND BOARD MEMBERS ARE PROHIBITED FROM ANY REAL OR APPARENT CONFLICTS OF INTEREST ASSOCIATED WITH FEDERAL FUND EXPENDITURES. EMPLOYEES COMPLETE AND SIGN A CONFLICT OF INTEREST ANNUAL DISCLOSURE QUESTIONNAIRE ANNUALLY. TANDEM HEALTH SC SEEKS OUT COMPETITIVE BIDS REJECTING ANY BIDS OR OFFERS WHEN IT IS IN TANDEM HEALTH SC'S BEST INTEREST TO DO SO. ANY POTENTIAL CONFLICTS ARE ADDRESSED BY THE CORPORATE COMPLIANCE OFFICER, IN CONSULTATION WITH THE CEO, AS APPROPRIATE. OUTSIDE EMPLOYMENT THAT POSES A CONFLICT OF INTEREST IS NOT APPROVED. BOARD MEMBERS WHO VIOLATE THE CONFLICT OF INTEREST POLICY ARE SUBJECT TO VERBAL OR WRITTEN WARNING, OR IN SEVERE CASES, REMOVAL FROM THE BOARD OF DIRECTORS. AT A MINIMUM, BOARD MEMBERS MUST RECUSE THEMSELVES FROM DISCUSSION OR VOTE ON THE ISSUE. FORM 990, PAGE 6, PART VI, LINE 15A TANDEM HEALTH SC HAS ESTABLISHED SALARY RANGES APPROVED BY ITS BOARD OF DIRECTORS FOR ALL POSITIONS IN THE ORGANIZATION, INCLUDING THE CEO POSITION. WHEN REVIEWING THE CEO'S SALARY FOR POSSIBLE INCREASE, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS FQHC STATE SALARY DATA FROM THE SOUTH CAROLINA PRIMARY HEALTH CARE ASSOCIATION'S BIENNIAL COMPENSATION SURVEY, AS WELL AS STATE, REGIONAL AND NATIONAL SALARY DATA FROM THE NATIONAL ASSOCIATION OF COMMUNITY HEALTH CENTERS' ANNUAL COMPENSATION SURVEY. THE CEO'S SALARY IS TYPICALLY REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD FOLLOWING COMPLETION AND REVIEW OF HER ANNUAL PERFORMANCE APPRAISAL. THE BOARD MUST APPROVE ANY SALARY ADJUSTMENTS FOR THE CEO. BOARD ACTION REGARDING CEO SALARY IS RECORDED IN MEETING MINUTES, AND A HUMAN RESOURCES STATUS FORM IS SIGNED BY THE BOARD CHAIRPERSON AND KEPT IN THE CEO'S EMPLOYEE FILE IN HUMAN RESOURCES. FORM 990, PAGE 6, PART VI, LINE 15B THE SAME SALARY SURVEYS LISTED ABOVE ARE USED BY THE CEO WHEN DETERMINING AND APPROVING SALARIES FOR MEMBERS OF EXECUTIVE LEADERSHIP, AS WELL AS PROVIDER POSITIONS. ANY HIRES OR SALARY ADJUSTMENTS MUST BE APPROVED BY THE CEO ON A HUMAN RESOURCES STATUS FORM AND ARE KEPT IN EACH EMPLOYEE'S FILE IN HUMAN RESOURCES. PERIODICALLY, TANDEM HEALTH'S COMPENSATION PLAN AND SALARY RANGES ARE EVALUATED BY AN INDEPENDENT COMPENSATION ANALYST. THE COMPENSATION PLAN AND SALARY RANGES ARE APPROVED BY THE BOARD OF DIRECTORS AND RECORDED IN MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G CONTRACT LABOR 364,908 180,303 0 PROFESSIONAL FEES 195,450 0 0 PURCHASED SERVICES 3,295,933 0 0 OUTSIDE LAB FEES 80,388 0 0 CONSULTING FEES 241,543 0 0 TOTAL 4,178,222 180,303 0 FORM 990, PART XI, LINE 9 SWAP VALUATION ADJUSMENT 67,015 SWAP VALUATION ADJUSTMENT 0 TOTAL 67,015