Tanner Medical Center Alabama Inc

Nonprofit profile at a glance

EIN
475348597
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2016
Location
Carrollton, GA, USA
Phone
7708369580
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospitals and Related Primary Medical Care Facilities

Official website

Reported finances

Revenue
$22,731,053
Expenses
$26,325,824
Assets
$36,041,936
Liabilities
$41,971,257

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

Leadership & pay

26 people listed

Executive titles in this filing

  • LOY HOWARD (PRESIDENT/CE)

Highest reported compensation

  • LOY HOWARD (PRESIDENT/CE): $2,925,291 total reported compensation
  • CAROL S CREWS (CFO): $1,303,705 total reported compensation
  • JIM GRIFFITH (COO/CSO): $1,001,532 total reported compensation

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

Overview

Mission

The organization operates exclusively for charitable, scientific and educational purposes specifically operating a 15-bed critical access hospital in wedowee, Alabama offering medical services to residents of the community regardless of ability to pay.

What it reported doing in 2024

Tanner medical center/east Alabama (tmca) provides the randolph county community and surrounding communities with a variety of important inpatient and outpatient medical services, offered to all regardless of the ability to pay. During fye 6/30/25, tmca had 1,533 patient days with 238 discharges, while the rural health clinics had 29,166 visits.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 65
  • Accountability: 72
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.9%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 14th 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: -15.8%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 1.16; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 13.4% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.9% of spending went to programs
  • Governance: 6 of 8 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $25.5M in reported program spending
  • Leadership: top reported pay $2.9M · 26 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $3M reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 7 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.