Tanner Medical Center Group Return

“Cypress healthcare partners, llc, an unrelated organization, is a consulting firm providing management services to tanner. Cypress healthcare partners, llc assigned william hines as chief administrative officer. Service provided by william hines includes directing various departmental operations (tmc engineering, dietary, human resources etc.), managing physician practices, and hospice and home health operations.”

“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.”

“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.”

“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.”

“The organization makes available its governing documents, conflict of interest policy and financial statements to members of the pubic who make their request at the administrative office of the organization.”

“Page 1, line h(b)-affliated group tanner medical center alabama, inc. (fei 47-5348597) has filed a form 1023, application for recognition of exemption under section 501(c)(3), requesting retroactive recognition of tax exempt status from the date the organization was incorporated. The organization was incorporated on september 14, 2015. The application for recognition of tax exempt status was filed in november 2017 which is the month the organization began operating and is within 27 months of the date of its incorporation. The organization was originally and inadvertently included in the group exemption for tanner medical center, inc. (fei 80-0785570). In order to obtain its stand-alone exemption status, the organization has requested that it be removed from the group ruling from the date of its inclusion.”

“Permanent equity transfers - clinics -27,217,565 eight clinics which filed separate form 990s were added to the group in fye 6/30/18. The decrease represents the net assets balance as of fye 6/30/17 for all eight clinics now consolidated in the group return.”