Tanner Health
Legal name: Tanner Medical Center Inc
Nonprofit profile at a glance
- EIN
- 581790149
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Carrollton, GA, USA
- Phone
- 7708369580
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospitals and Related Primary Medical Care Facilities
Reported finances
- Revenue
- $560,229,504
- Expenses
- $485,452,921
- Assets
- $1,361,133,020
- Liabilities
- $438,788,864
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
28 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/PHY): $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
Tanner Health is dedicated to delivering healthcare that surpasses your expectations for quality and convenience. Tanner Health’s mission drives us: (1) To provide a comprehensive range of quality healthcare services within our resource capabilities; and (2) To lead a collaborative effort with the community to offer health education, support services and care for all citizens.
What it reported doing in 2024
Tanner medical center, inc. Provides healthcare to the population of northwest Georgia and east Alabama. Services are for both inpatient service and outpatient ancillary services including physician offices. As a not for profit corporation, tanner provides services to patients regardless of their ability to pay for these services. Tanner medical center, inc. Is a regional healthcare provider with more than 300 physicians representing 35 unique medical specialties. Tanner provides a wide range of comprehensive medical services for residents in a region of west Georgia and east Alabama. Tanner's facilities include the 180-bed acute care tanner medical center/carrollton; the roy richards, sr. Cancer center, tanner heart and vascular center, tanner breast health, the tanner advanced wound center, employee assistance program (tanner eap) and more. More information on tanner medical center, inc. Is available in the health system's annual community benefit report, which can be downloaded at http://www.tanner.org/community-impact/community-reports tanner medical center, inc. Is a not-for-profit healthcare system. The medical center provides inpatient, outpatient and emergency care services to residents of west Georgia and surrounding areas. Admitting physicians are primarily practitioners in the local area and employed physicians. Tanner medical center, inc. Includes the following: tanner medical center/carrollton, established to provide comprehensive healthcare services through the operation of a 180-bed acute care hospital in carrollton, Georgia.
Operating model
- Revenue model
- Earned-program. 71% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 100
- Accountability: 90
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 54.9%; rating input score 55
- Program expense ratio: 67.3%; rating input score 67
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 6 of 6 controls in place; rating input score 100
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 81.8%; rating input score 82; 29th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 13.3%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 2.8; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.32; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 2%; rating input score 55; 55th percentile among comparable filings
Growth
- Program expense growth: 7.1% per year; rating input score 100; 58th percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 46th percentile among comparable filings
- Asset growth: 8.9% per year; rating input score 100; 64th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site
- Where the money goes: 54.9% of revenue deployed · 67.3% of spending went to programs
- Governance: 9 of 11 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $326.8M in reported program spending
- Leadership: top reported pay $2.9M · 28 people listed · 6 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $65M reported
- Consistency: 34 of 34 current checks pass
- Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 19 filed money-flow records
- Related organizations: 14 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 55/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.
- Review — Sustainability: Officer compensation ratio scored 55/100.