2024-05-15T16:09:12-04:00 2023-06-30 580914992 DRAFFIN & TUCKER LLP PO BOX 71309 ALBANY GA 317081309 990 2022-07-01 581790151 HEALTHLIANT INC HEAL 7708369580 705 DIXIE STREET CARROLLTON GA 301173818 CAROL CREWS CFO 7708369580 2024-05-12 true CAROL CREWS 999009999 false WILLIAM EDWARD PHILLIPS P00451499 2298837878 2024-05-15 2022 2023-04-26 12:10:37Z TANNER HEALTH SERVICES INC LOY HOWARD 705 DIXIE STREET CARROLLTON GA 301173818 564169 false X WWW.TANNER.ORG X 1988 GA 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. 12 10 0 0 0 0 0 98370 564169 98370 564169 0 0 126801 934645 0 0 907742 2476781 1034543 3411426 -936173 -2847257 14189307 7631793 16097996 12387739 -1908689 -4755946 X 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. false false 373330 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. 373330 true false false false false false false false false false true false false false true true false true 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 true true true false false true 0 0 0 false false false false false false false false false false false false X 12 10 false false false false false true false true true false false false true true true true true false false false GA X CAROL CREWS 7708128282 100 GREENWAY BLVD CARROLLTON GA 301173818 STEVE ADAMS DIRECTOR 1.00 2.00 X 0 0 0 ANNA BERRY DIRECTOR 1.00 2.00 X 0 0 0 LYNN CLARKE DIRECTOR 1.00 2.00 X 0 0 0 DANIEL JACKSON CHAIRMAN 1.00 2.00 X X 0 0 0 JEFFREY LINDSEY DMD VICE CHAIR 1.00 2.00 X X 0 0 0 HOWARD RAY DIRECTOR 1.00 2.00 X 0 0 0 TIMOTHY WARREN DIRECTOR 1.00 2.00 X 0 0 0 FREDERICK O'NEAL DIRECTOR 1.00 2.00 X 0 0 0 GELON WASDIN TREASURER 1.00 2.00 X X 0 0 0 CHRIS ARANT MD DIRECTOR 1.00 40.00 X 0 1344326 21999 CAROL CREWS CFO 1.00 40.00 X 0 674390 21742 LOY HOWARD CEO 1.00 40.00 X X 0 1716239 223264 KAREN MIDDLEBROOKS DIRECTOR 1.00 2.00 X 0 0 0 3734955 267005 false true false EPIC FEES 561499 326780 326780 EQUITY IN JOINT VENTURES 237389 237389 564169 564169 564169 853177 853177 8472 8472 50201 50201 22795 22795 7567 7567 295964 295964 132628 132628 435989 435989 159 159 373330 373330 HLI SHARED SERVICE EXP. 1002677 1002677 MISCELLANEOUS 228467 228467 3411426 373330 3038096 0 1724845 26780 38424 6764816 898239 14041103 5866577 120000 1424 1947 14189307 7631793 470499 481946 15627497 11905793 16097996 12387739 X -1908689 -4755946 -1908689 -4755946 14189307 7631793 -2847257 X false true X true false X X X 4 TANNER MEDICAL CENTER INC 581790149 3 true 0 0 TANNER MEDICAL GROUP INC 800785570 3 true 0 0 TANNER MEDICAL CENTER ALABAMA INC 475348597 3 false 0 0 TANNER MEDICAL FOUNDATION INC 581790152 7 false 0 0 4 0 false false false false false false false false false false false false false false false true PART IV, SECTION A, LINE 1 HEALTHLIANT'S ARTICLES OF INCORPORATION STATE THAT THE PURPOSE OF THE CORPORATION IS FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRYOUT THE PURPOSES OF, TANNER MEDICAL CENTER, INC. (TMC), TANNER MEDICAL GROUP, INC. (TMG), AND THEIR TAX-EXEMPT NONPROFIT SUBSIDIARIES. ADDITIONALLY, THE ARTICLES STATE THAT EACH SUPPORTED ORGANIZATION SHALL BE AND ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE CODE AND IN SECTION 509(A)(1) OR (2) OF THE CODE AND FURTHER THAT HEALTHLIANT BE OPERATED, SUPERVISED OR CONTROLLED BY OR IN CONNECTION WITH EACH SUPPORTED ORGANIZATION. TANNER MEDICAL CENTER ALABAMA, INC. AND TANNER MEDICAL CENTER FOUNDATION, INC. ARE SUCH ORGANIZATIONS. 4375392 898239 3477153 2389424 2389424 5866577 DUE TO RELATED PARTIES 11063610 JV MINORITY INTEREST 842183 11905793 X SCHEDULE D, PAGE 3, PART X THE MEDICAL CENTER 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 MEDICAL CENTER 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 THAT EVALUATION, THE MEDICAL CENTER 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. BASED ON THE RESULTS OF MANAGEMENT'S EVALUATION, NO LIABILITY IS RECOGNIZED IN THE ACCOMPANYING COMBINED BALANCE SHEETS FOR UNRECOGNIZED INCOME TAX POSITIONS. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF JUNE 30, 2023 AND 2022 OR FOR THE YEARS THEN ENDED. THE MEDICAL CENTER'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. FOR FEDERAL INCOME TAX PURPOSES, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. TANNER MEDICAL GROUP IS PART OF A TAX-EXEMPT ORGANIZATION PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE AFFILIATED BUSINESS SERVICES PROVIDED ARE, HOWEVER, SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND A FORM 990-T, EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN IS FILED FOR THESE SERVICES. false true false false false false false false false CHRIS ARANT MD DIRECTOR 656413 247710 440203 8652 13347 1366325 CAROL CREWS CFO 479445 119482 75463 10616 11126 696132 LOY HOWARD CEO 1103276 261844 351119 209513 13751 1939503 SCHEDULE J, PAGE 1, PART I, LINE 4 LOY HOWARD 0 178,338 0 SCHEDULE J, PART III RETIREMENT PLAN: LOY HOWARD, CEO PARTICIPATES IN AN INELIGIBLE UNFUNDED 457(F) PLAN PROVIDED TO SENIOR EXECUTIVES AS SET BY HIS EMPLOYMENT CONTRACT. THE PLAN BENEFITS ARE SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE AND ARE CONDITIONED UPON THE FUTURE PERFORMANCE OF SERVICES. MR. HOWARD IS ALSO ELIGIBLE FOR THE TANNER ADVANTAGE DEFERRED COMPENSATION PLAN WHICH IS AN ELIGIBLE 457(B) TOP-HAT PLAN AVAILABLE TO SENIOR EXECUTIVES AND PHYSICIANS. A CONTRIBUTION EQUAL TO THE IRS MAXIMUM CONTRIBUTION LIMIT FOR THE YEAR IS MADE ON MR. HOWARD'S BEHALF EACH YEAR. A PAYMENT WAS MADE TO THE CEO THAT REPRESENTS AMOUNTS EARNED OVER THE COURSE OF 10 YEARS. THE ANNUAL AMOUNTS WERE HELD IN A DEFERRED COMPENSATION AND RETENTION PLAN DESIGNED TO ENSURE THE EXECUTIVE'S CONTINUED EMPLOYMENT WITH THE HOSPITAL SYSTEM. ALL REMAINING AMOUNTS UNDER THE PLAN WERE RELEASED IN THE 2019 TAX YEAR. BONUS/INCENTIVE: THE EXECUTIVE TEAM OF THE ORGANIZATION IS ELIGIBLE TO RECEIVE INCENTIVE COMPENSATION IN SUCH AMOUNT, IF ANY, AS DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD IN ITS SOLE DISCRETION, BASED ON, AMONG OTHER THINGS, THE ATTAINMENT OF ANNUAL OBJECTIVES ESTABLISHED BY THE BOARD. VARIOUS EMPLOYEES ARE ELIGIBLE TO RECEIVE BONUSES AND ARE ACHIEVEMENT BASED. ANNUAL INCENTIVES INTENDED TO SUPPLEMENT RETIREMENT BUT PAID ANNUALLY ARE CURRENTLY IN PLACE FOR CAROL CREWS, CFO. THESE WERE APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE AND REVIEWED BY AN INDEPENDENT CONSULTANT. FORM 990 - ORGANIZATION'S 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. FORM 990, PAGE 1, PART I, LINE 6 THE ORGANIZATION RECOGNIZES THAT THE BOARD MEMBERS VOLUNTARILY DEVOTE THEIR TIME AND ENERGY TO SERVE THEIR COMMUNITY BY PARTICIPATING IN THE GOVERNANCE OF THIS ORGANIZATION'S MISSION. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION'S BOARD MEMBERS SHALL CONSIST OF THEN SERVING MEMBERS OF THE BOARD OF DIRECTORS OF TANNER MEDICAL CENTER, INC. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S ACCOUNTING DEPARTMENT GATHERS INFORMATION FOR THE PREPARATION OF THE FORM 990 AND CONSULTS WITH THE CFO AND COMPLIANCE OFFICER ON CERTAIN MATTERS. PRIOR TO FILING WITH THE IRS, A DRAFT COPY AS PREPARED BY THE EXTERNAL ACCOUNTING FIRM IS REVIEWED BY THE CFO FOR ACCURACY. ONCE CORRECTIONS ARE MADE, THE FINAL VERSION IS DISTRIBUTED TO ALL VOTING BOARD MEMBERS VIA ELECTRONIC MEANS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE POLICY COVERS ALL EMPLOYEES, SUPPLIERS, MEDICAL STAFF AND VOLUNTEERS. CONFLICTS ARE REVIEWED BY THE COMPLIANCE OFFICER FOR RESOLUTION. THE COMPLIANCE OFFICER THEN CONSULTS WITH THE EXECUTIVE TEAM AND THE CEO FOR FINAL RESOLUTION. PER THE POLICY, ANY PERSON WITH A CONFLICT WILL EXCUSE THEMSELVES FROM THE DECISION MAKING PROCESS COMPLETELY. BOARD MEMBERS PHYSICALLY LEAVE THE ROOM WHEN DISCUSSIONS OCCUR THAT ARE POTENTIAL CONFLICTS. TANNER BIDS OUT SERVICES AND IF A COMPANY OWNED BY A BOARD MEMBER CHOOSES TO BID, THERE ARE ADDITIONAL STEPS FOR TRANSPARENCY, SUCH AS ADVERTISING THE BIDDING PROCESS IN THE NEWSPAPER. ALL SERVICES ARE COMPARED TO FAIR MARKET VALUE. TRANSACTIONS INVOLVING ANY POTENTIAL CONFLICT OF INTEREST ARE HANDLED BY THE ATTORNEY TO MAKE SURE ALL STEPS ARE TAKEN TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO MEMBERS OF THE PUBLIC WHO MAKE THEIR REQUEST AT THE ADMINISTRATIVE OFFICE OF THE ORGANIZATION. TANNER MEDICAL CENTER INC 705 DIXIE STREET CARROLLTON GA 301173818 581790149 HOSPITAL GA 501C3 3 N/A false TANNER MEDICAL CENTER GROUP RETURN 705 DIXIE STREET CARROLLTON GA 301173818 800785570 HEALTHCARE GA 501C3 3 TMC false TANNER MEDICAL FOUNDATION INC 109 COLLEGE STREET CARROLLTON GA 301173136 581790152 FOUNDATION GA 501C3 7 TMC false TANNER MEDICAL CENTER ALABAMA INC 705 DIXIE STREET CARROLLTON GA 301173818 475348597 HOSPITAL AL 501C3 3 TMC false HEALTHLIANT ENTERPRISES INC 705 DIXIE STREET CARROLLTON GA 301173818 824529412 HEALTHCARE GA HI HEALTHLIANT INC C CORP -697008 11613817 false WEST GEORGIA ENDOSCOPY CTR LLC 160 CLINIC AVENUE CARROLLTON GA 30117 753182533 ENDOSCOPY GA N/A false false false false false true false false false false false false true true true true false false false false HEALTHLIANT ENTERPRISES INC L INDETERMINABLE HEALTHLIANT ENTERPRISES INC M INDETERMINABLE HEALTHLIANT ENTERPRISES INC N INDETERMINABLE HEALTHLIANT ENTERPRISES INC O INDETERMINABLE