Civic Intelligence

Tanner Intensive Medical Services

EIN 20-0336940 • 501(c)3 • Carrollton, GA

Profile

The hospitalists at tanner intensive medical services work with your primary care physician to ensure that you receive prompt and efficient around-the-clock care during your hospital stay.

705 Dixie StreetCarrollton, GA 30117-3818

www.tanner.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

100th percentile

17.86x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

2.36x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

10th percentile

-31%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

96th percentile

123%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

96th percentile

179%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$512,783

Up $283,127 (+123%) from 2016

Liabilities

Up

$9,160,680

Up $1,478,299 (+19%) from 2016

Net Assets

Down

-$8,647,897

Down $1,195,172 (-16%) from 2016

Revenue

Up

$3,887,674

Up $2,491,952 (+179%) from 2016

Expenses

Up

$5,082,846

Up $3,778,011 (+290%) from 2016

Net Income

Down

-$1,195,172

Down $1,286,059 (-1415%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0M-$10MAssets 2016: $229,656Liabilities 2016: $7,682,381Net Assets 2016: -$7,452,7252016Assets 2017: $512,783Liabilities 2017: $9,160,680Net Assets 2017: -$8,647,8972017

Highlighted filing

2017

Assets$512,783
Liabilities$9,160,680
Net Assets-$8,647,897

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $1,395,722Expenses 2016: $1,304,835Net Income 2016: $90,8872016Revenue 2017: $3,887,674Expenses 2017: $5,082,846Net Income 2017: -$1,195,1722017

Highlighted filing

2017

Revenue$3,887,674
Expenses$5,082,846
Net Income-$1,195,172

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.1
Gross Receipts
$3,887,674
Mission and Program Overview

Mission

The hospitalists at tanner intensive medical services work with your primary care physician to ensure that you receive prompt and efficient around-the-clock care during your hospital stay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$229,656$512,783▲ $283,127
Total Assets$229,656$512,783▲ $283,127
Liabilities
Other Liabilities$7,682,381$9,160,680▲ $1,478,299
Total Liabilities$7,682,381$9,160,680▲ $1,478,299
Net Assets / Fund Balance
Unrestricted Net Assets$-7,452,725$-8,647,897▼ $1,195,172
Total Net Assets Fund Balance$-7,452,725$-8,647,897▼ $1,195,172
Total Liabilities and Net Assets / Fund Balance$229,656$512,783▲ $283,127
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel JacksonChairman
Jeffrey Lindsey DmdVice Chairma
Anna BerryDirector
Howard RayDirector
Kyle MarreroDirector
Lynn ClarkDirector
Robert B Pitts MdDirector
Steve AdamsDirector
Timothy WarrenDirector
Loy M HowardCEO
Carol S CrewsCFO
Jerry ClaytonPast Directo
Mary CovingtonSecretary
Gelon WasdinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,887,674
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,195,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,847,325
Other Expenses$235,521
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,400,673$43,687-$4,444,360
Payroll Taxes$219,082$2,175-$221,257
Pension Plan Contributions$179,922$1,786-$181,708
Insurance$77,245--$77,245
Conferences and Meetings$50,972--$50,972
Fees for Services Other$45,109--$45,109
Advertising-$34,150-$34,150
Other Expenses$27,873--$27,873
Office Expenses$172--$172
Total Functional Expenses$5,001,048$81,798$0$5,082,846
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$9,160,680
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The organization's directors are the directors of tanner medical center, inc. (tmc), a 501(c) (3) tax exempt entity and related organization. The directors are elected as provided by the bylaws of tmc. A director serves only so long as they serve as tmc director. Persons removed from the tmc governing board shall automatically be removed from the organization's governing board.

Form 990, Page 6, Part VI, Line 11B

Tmc's accounting department gathers information for the preparation of the form 990 and consults with the cfo and tmc 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 tmc 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 recuse 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 taken for transparency, such as advertising the bidding process in the newspaper. All services are compared to fair market value.

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.

Filing and Contact Details

Filer

Filer Name
Tanner Intensive Medical Services
EIN
20-0336940
Phone
7708369580
Address
705 DIXIE STREET, CARROLLTON, GA 30117-3818

Signing Officer

Name
Carol S Crews
Title
CFO
Phone
7708369580
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Loy M Howard
Formed
2003
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Draffin & Tucker Llp
Address
PO BOX 71309, ALBANY, GA 31708-1309
Preparer
Jacqueline G Atkins
Phone
2298837878
Supplemental Narrative

Additional Explanations

Form 990

Part ix, statement of functional expenses consolidated management and general services the filing organization is a member of a comprehensive integrated healthcare system, i.e., tanner medical center, inc. (tmc). Essential management and general services are provided by tmc to the related organizations. The related costs of such services remain on the books of tmc.

Form 990, Page 2, Part III, Line 4A

Tims provides hospitalists care to the healthcare system hospitals. Physicians whose primary professional focus is hospital medicine are called hospitalists. Hospitalists act as a patients primary doctor while the patient is hospitalized, ensuring that tests are evaluated in a timelier manner than possible for private physicians. By focusing his or her practice on the care of hospitalized patient, a hospitalist can gain a great deal of experience in the unique aspects of a patient's needs during the hospital stay. Hospitalists typically spend most or all of their work day in the hospital, and thus can be more readily available to a patient than a doctor who spends much the day outside the hospital in an office or clinic setting. The advantages to having a hospitalists practice is a shortened hospital stay for most patients.

Financial Statement Notes

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 balance sheet for unrecognized income tax positions. Further, no interest or penalties have been accrued or charged to expense as of june 30, 2017 and 2016 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. As of 2017 and 2016, tanner medical group has not recorded income tax expense due to net operating losses.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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 BALANCE SHEET FOR UNRECOGNIZED INCOME TAX POSITIONS. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF JUNE 30, 2017 AND 2016 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. AS OF 2017 AND 2016, TANNER MEDICAL GROUP HAS NOT RECORDED INCOME TAX EXPENSE DUE TO NET OPERATING LOSSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LOY M HOWARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CAROL S CREWS
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0NONE OF THE OFFICERS ARE COMPENSATED BY THE FILING ORGANIZATION AND THE ORGANIZATION MUST RELY ON THE METHODS EMPLOYED BY THE RELATED ORGANIZATION, TANNER MEDICAL CENTER INC, TO DETERMINE REASONABLE COMPENSATION FOR THE INDIVIDUALS. COMPENSATION DETERMINATION BY TMC INCLUDES AN INDEPENDENT COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT AND SURVEYS, COMPARATIVE FORM 990 FOR OTHER ORGANIZATIONS, AND BOARD APPROVAL. THESE METHODS ARE WELL DOCUMENTED.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1LOY M. HOWARD 0 102,334 0
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt2LOY 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. TANNER MEDICAL CENTER, INC. LONG TERM RETENTION PLAN IS AN UNFUNDED TOP-HAT PLAN THAT IS PROVIDED TO MR. HOWARD. UNPAID PLAN BENEFITS ARE SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE. ALL PLAN BENEFITS ARE SCHEDULED TO VEST ON OR BEFORE JUNE 30, 2021. 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. BONUSES/INCENTIVE PAY CERTAIN EXECUTIVE OFFICERS AND VARIOUS EMPLOYEES ARE ELIGIBLE FOR BONUS/INCENTIVE PAYMENTS. THESE PAYMENTS ARE RELIANT ON VARIOUS ORGANIZATIONAL AND PERSONAL GOALS ESTABLISHED BY THE GOVERNING BODY. WHETHER A BONUS/INCENTIVE PAYMENT IS AWARDED IS DEPENDENT UPON THE NET PROFIT OF THE ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE J, PAGE 1, PART I, LINE 4
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE J, PART III
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART IX, STATEMENT OF FUNCTIONAL EXPENSES CONSOLIDATED MANAGEMENT AND GENERAL SERVICES THE FILING ORGANIZATION IS A MEMBER OF A COMPREHENSIVE INTEGRATED HEALTHCARE SYSTEM, I.E., TANNER MEDICAL CENTER, INC. (TMC). ESSENTIAL MANAGEMENT AND GENERAL SERVICES ARE PROVIDED BY TMC TO THE RELATED ORGANIZATIONS. THE RELATED COSTS OF SUCH SERVICES REMAIN ON THE BOOKS OF TMC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TIMS PROVIDES HOSPITALISTS CARE TO THE HEALTHCARE SYSTEM HOSPITALS. PHYSICIANS WHOSE PRIMARY PROFESSIONAL FOCUS IS HOSPITAL MEDICINE ARE CALLED HOSPITALISTS. HOSPITALISTS ACT AS A PATIENTS PRIMARY DOCTOR WHILE THE PATIENT IS HOSPITALIZED, ENSURING THAT TESTS ARE EVALUATED IN A TIMELIER MANNER THAN POSSIBLE FOR PRIVATE PHYSICIANS. BY FOCUSING HIS OR HER PRACTICE ON THE CARE OF HOSPITALIZED PATIENT, A HOSPITALIST CAN GAIN A GREAT DEAL OF EXPERIENCE IN THE UNIQUE ASPECTS OF A PATIENT'S NEEDS DURING THE HOSPITAL STAY. HOSPITALISTS TYPICALLY SPEND MOST OR ALL OF THEIR WORK DAY IN THE HOSPITAL, AND THUS CAN BE MORE READILY AVAILABLE TO A PATIENT THAN A DOCTOR WHO SPENDS MUCH THE DAY OUTSIDE THE HOSPITAL IN AN OFFICE OR CLINIC SETTING. THE ADVANTAGES TO HAVING A HOSPITALISTS PRACTICE IS A SHORTENED HOSPITAL STAY FOR MOST PATIENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S DIRECTORS ARE THE DIRECTORS OF TANNER MEDICAL CENTER, INC. (TMC), A 501(C) (3) TAX EXEMPT ENTITY AND RELATED ORGANIZATION. THE DIRECTORS ARE ELECTED AS PROVIDED BY THE BYLAWS OF TMC. A DIRECTOR SERVES ONLY SO LONG AS THEY SERVE AS TMC DIRECTOR. PERSONS REMOVED FROM THE TMC GOVERNING BOARD SHALL AUTOMATICALLY BE REMOVED FROM THE ORGANIZATION'S GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TMC'S ACCOUNTING DEPARTMENT GATHERS INFORMATION FOR THE PREPARATION OF THE FORM 990 AND CONSULTS WITH THE CFO AND TMC 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE POLICY COVERS ALL EMPLOYEES, SUPPLIERS, MEDICAL STAFF AND VOLUNTEERS. CONFLICTS ARE REVIEWED BY THE TMC 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 RECUSE 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 TAKEN FOR TRANSPARENCY, SUCH AS ADVERTISING THE BIDDING PROCESS IN THE NEWSPAPER. ALL SERVICES ARE COMPARED TO FAIR MARKET VALUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0TANNER HEALTH SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1TMC BUCHANAN FAMILY HEALTHCARE CTR
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TANNER MEDICAL FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1TANNER MEDICAL CENTER INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4TMCIMMEDIATE CARE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5TMCWEST GEORGIA ANESTHESIA ASSOC
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