CharityBrief

EIN45-0233470

All organizations › Banner Health

Banner Health

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
January 1977[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Dec 2024
$10,839,690,022[4]

Banner Health is listed by the IRS as an organization in Phoenix, Arizona[5]. Its exempt section is 501(c)(3)[1]. The IRS master file lists total revenue of $10,839,690,022 for its most recent return, for the tax period ending December 2024[4].

IRS status

The IRS lists Banner Health as exempt under section 501(c)(3), classification: Charitable Organization[1]. Its IRS foundation code is 15: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)[6]. It appears in Publication 78 data with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions))[3]. The IRS deductibility code is 1: Contributions are deductible[7].

Item IRS record
EIN[5] 45-0233470
Location in IRS records[5] Phoenix, Arizona
Exempt under[1] Section 501(c)(3)
IRS classification[1] Charitable Organization
Ruling date[2] January 1977
Foundation code[6] 15: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)
Deductibility code[7] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[8] E210: Health Care, Community Health Systems
Filing requirement[9] 990 (all other) or 990EZ return
Fiscal year ends[10] December
Latest e-filed return[11] Form 990, tax period ending December 2024

Finances as reported to the IRS

On its Form 990 for the tax period ending December 2023, Banner Health reported total revenue of $9,479,573,911[12]. That included program service revenue of $9,131,679,003 and contributions, gifts and grants of $101,040,803[13]. It reported total expenses of $8,672,348,619 and net assets of $7,827,547,998 on the same form[12]. Total revenue on its Form 990 was $8,751,255,377 for the tax period ending December 2021[14] and $8,495,325,836 for the tax period ending December 2022[15]. The 2023 figure was higher than both.

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending December 2024, the IRS lists total revenue of $10,839,690,022 and total assets of $17,653,604,464.[4]

December 2021: total revenue $8.8B$8.8BDecember 2021: total expenses $8.1B$8.1BDec 2021December 2022: total revenue $8.5B$8.5BDecember 2022: total expenses $8.1B$8.1BDec 2022December 2023: total revenue $9.5B$9.5BDecember 2023: total expenses $8.7B$8.7BDec 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[12].
Tax period ending Form Total revenue Total expenses Net assets at year end
December 2021[14]Form 990$8,751,255,377$8,082,987,870$7,575,506,639
December 2022[15]Form 990$8,495,325,836$8,128,108,942$6,993,800,040
December 2023[12]Form 990$9,479,573,911$8,672,348,619$7,827,547,998

Totals as reported on each return. The IRS publishes these extracts one to two years after filing.

Balance sheet, tax period ending December 2023

Line Amount
Total assets[16] $15,047,925,041
Total liabilities[16] $7,220,377,043
Net assets or fund balances[16] $7,827,547,998

Employees. Banner Health reported 51,932 employees on Form W-3 for calendar year ending with or within the tax period ending December 2023 (Form 990, Part V, line 2a).[17]

Compensation over $100,000. On the Form 990 for the tax period ending December 2023, Banner Health reported 7,741 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending December 2023, Banner Health answered yes to: it operated a hospital facility; it engaged in lobbying activities.[19]

Questions people ask

What is the EIN of Banner Health?
The IRS master file lists Banner Health with EIN 45-0233470[5].
Is Banner Health a 501(c)(3) nonprofit?
The IRS lists Banner Health as exempt under section 501(c)(3), classification: Charitable Organization[1].
Are contributions to Banner Health tax-deductible?
The IRS deductibility code for Banner Health is 1: Contributions are deductible[7]. It appears in Publication 78 data with status code PC[3].
Where is Banner Health located?
The IRS master file lists Banner Health in Phoenix, Arizona[5].
What is Banner Health's reported revenue?
On its Form 990 for the tax period ending December 2023, it reported total revenue of $9,479,573,911[12]. The IRS master file lists $10,839,690,022 for the tax period ending December 2024[4].

Facts and sources

  1. The IRS lists Banner Health as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is January 1977. IRS EO Business Master File
  3. Banner Health (EIN 45-0233470) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
  4. For the most recent return in the IRS master file, for the tax period ending December 2024, the IRS lists total revenue of $10,839,690,022 and total assets of $17,653,604,464. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Banner Health with employer identification number (EIN) 45-0233470, located in Phoenix, Arizona. IRS EO Business Master File
  6. IRS foundation code 15 for Banner Health: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi). IRS EO Business Master File
  7. IRS deductibility code 1 for Banner Health: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file assigns Banner Health the National Taxonomy of Exempt Entities (NTEE) code E210: Health Care, Community Health Systems. IRS EO Business Master File
  9. IRS filing requirement code 01 for Banner Health: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Banner Health's accounting period (fiscal year) ends in December, according to the IRS master file. IRS EO Business Master File
  11. The IRS Form 990 series e-file data released in 2025 includes a Form 990 from Banner Health for the tax period ending December 2024. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending December 2023, Banner Health reported total revenue $9,479,573,911, total expenses $8,672,348,619, net assets or fund balances at year end $7,827,547,998. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending December 2023: contributions, gifts and grants $101,040,803 (Part VIII, line 1h); program service revenue $9,131,679,003 (Part VIII, line 2g); investment income $136,303,624 (Part VIII, line 3); total revenue $9,479,573,911 (Part VIII, line... IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending December 2021, Banner Health reported total revenue $8,751,255,377, total expenses $8,082,987,870, net assets or fund balances at year end $7,575,506,639. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending December 2022, Banner Health reported total revenue $8,495,325,836, total expenses $8,128,108,942, net assets or fund balances at year end $6,993,800,040. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending December 2023 (Form 990, Part X): total assets $15,047,925,041, total liabilities $7,220,377,043, net assets or fund balances $7,827,547,998. IRS SOI Form 990 extracts
  17. Banner Health reported 51,932 employees on Form W-3 for calendar year ending with or within the tax period ending December 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  18. On the Form 990 for the tax period ending December 2023, Banner Health reported 7,741 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  19. In the Form 990 checklist (Part IV) for the tax period ending December 2023, Banner Health answered yes to: it operated a hospital facility; it engaged in lobbying activities. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.