Tanner Health Inc

Nonprofit profile at a glance

EIN: 581790151
IRS 990 coverage: 2020–2024
Forms available: Form 990 2024, Form 990-EZ 2019
Location: Carrollton, GA, USA
Phone: 7708369580
Rating: 59
Verdict: MIXED
Rating confidence: Moderate
Sector: Hospitals and Related Primary Medical Care Facilities

Official website

Reported finances

Revenue: $337,954
Expenses: $4,523,331
Assets: $3,715,789
Liabilities: $16,450,764

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

LOY HOWARD (CEO)

Highest reported compensation

LOY HOWARD (CEO): $2,925,291 total reported compensation
CHRIS ARANT MD (DIRECTOR): $1,543,767 total reported compensation
CAROL CREWS (CFO): $1,303,705 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a continuum of quality healthcare services within our resource capabilities. To serve as a leader in a collaborative effort with the community to provide health education, support services, and care for the county and surrounding area.

What it reported doing in 2024

The organization operates for the benefit of, to perform the functions or, or to carry out the purposes of, within the meaning of section 509(a)(3) of the internal revenue code, tanner medical center, inc., a Georgia nonprofit corporation, tanner medical group, inc. And to support or benefit other nonprofit tax-exempt health care providers affiliated or not affilated with the organization and organized for charitable, scientific or educational purposes, at the discretion of the board of directors, provided that each supported organization is one described in section 501(c)(3) and section 509(a)(1) or (2) of the code.

Operating model

Revenue model: Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model: Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

Financial Efficiency: 58
Transparency & Controls: 60
Accountability: 76
Sustainability: 14
Growth: 40

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 7.8%; rating input score 8
Fundraising efficiency: Limited

Transparency & Controls

Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Scored; rating input score 0

Accountability

Independent voting board: 81.8%; rating input score 82; 22nd percentile among comparable filings
Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Sustainability

Operating margin: -1,238.4%; rating input score 0; 0th percentile among comparable filings
Total-asset coverage ratio: 0.82; rating input score 35; 35th percentile among comparable filings
Liabilities to assets ratio: 4.43; rating input score 1; 1st percentile among comparable filings
Officer compensation ratio: 6.2%; rating input score 32; 32nd percentile among comparable filings

Growth

Program expense growth: -21.2% per year; rating input score 0; 5th percentile among comparable filings
Revenue growth: 22.5% per year; rating input score 100; 89th percentile among comparable filings
Asset growth: -5.7% per year; rating input score 0; 9th percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 7.8% of spending went to programs
Governance: 9 of 11 board members independent · 6 of 9 filing controls reported
Programs: 1 filed program accomplishment · $351K in reported program spending
Leadership: top reported pay $2.9M · 12 people listed · 0 of 6 pay-setting controls reported
Consistency: 20 of 20 current checks pass
Schedules: 5 filed schedules · includes executive pay and related organizations
Filing history: 5 filing years from 2020 to 2024
Contacts: How to reach this organization
Related organizations: 8 filed related-organization links
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

High — Financial Efficiency: Program expense ratio scored 8/100.
High — Transparency & Controls: Pay-setting controls scored 0/100.
Review — Accountability: Governance controls: 3 of 9 not reported.
High — Sustainability: Operating margin scored 0/100.
High — Growth: Program expense growth scored 0/100.
High — Transparency & Controls: Related-party transparency scored 0/100.
High — Growth: Asset growth scored 0/100.
Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
High — Sustainability: Liabilities to assets ratio scored 1/100.
Moderate — Sustainability: Officer compensation ratio scored 32/100.