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EIN94-2788907

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Sutter Health

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

Exempt under
501(c)(3)[1]
IRS ruling date
February 1982[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Dec 2024
$2,685,790,764[4]

Sutter Health is a nonprofit organization in Sacramento, California, listed by the IRS with EIN 94-2788907[5]. For the tax period ending December 2024, the IRS master file lists total revenue of $2,685,790,764[4].

IRS status

The IRS lists Sutter Health as exempt under section 501(c)(3), the part of the tax code for charitable organizations[1]. Its foundation code 16 means the IRS classifies it under section 509(a)(2), which normally gets more of its support from contributions, fees and receipts tied to its exempt purpose than from investment income[6]. It appears in the IRS Publication 78 data as a public charity, the list of organizations eligible to receive tax-deductible contributions[3]. The IRS deductibility code for it says contributions are deductible[7].

Item IRS record
EIN[5] 94-2788907
Location in IRS records[5] Sacramento, California
Exempt under[1] Section 501(c)(3)
IRS classification[1] Charitable Organization
Ruling date[2] February 1982
Foundation code[6] 16: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes 509(a)(2)
Deductibility code[7] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[8] E21: 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, Sutter Health reported total revenue of $1,882,657,852 and total expenses of $2,070,243,600[12]. On that return, program service revenue was $1,721,776,185, investment income was $157,807,594, and contributions, gifts and grants were $12,592,528[13]. It reported net assets of $4,348,905,238 at the end of that period[14]. Reported total revenue on the Form 990 was $2,415,559,097 for the tax period ending December 2021[15]. It was lower at $1,918,502,649 for the tax period ending December 2022[16]. Net assets on the Form 990 were $3,904,563,677 for December 2021[15] and $4,093,012,574 for December 2022[16], both lower than the figure for December 2023[14].

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 $2,685,790,764 and total assets of $9,601,618,724.[4]

December 2021: total revenue $2.4B$2.4BDecember 2021: total expenses $1.8B$1.8BDec 2021December 2022: total revenue $1.9B$1.9BDecember 2022: total expenses $1.9B$1.9BDec 2022December 2023: total revenue $1.9B$1.9BDecember 2023: total expenses $2.1B$2.1BDec 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[15]Form 990$2,415,559,097$1,822,265,779$3,904,563,677
December 2022[16]Form 990$1,918,502,649$1,858,439,658$4,093,012,574
December 2023[12]Form 990$1,882,657,852$2,070,243,600$4,348,905,238

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[14] $8,620,071,538
Total liabilities[14] $4,271,166,300
Net assets or fund balances[14] $4,348,905,238

Employees. Sutter Health reported 6,747 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, Sutter Health reported 3,019 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, Sutter Health answered yes to: it engaged in lobbying activities.[19]

Questions people ask

What is the EIN of Sutter Health?
The IRS lists Sutter Health with employer identification number 94-2788907[5].
Is Sutter Health a 501(c)(3) nonprofit?
Yes. The IRS lists Sutter Health as exempt under section 501(c)(3) as a charitable organization[1]. The IRS ruling date for its exemption is February 1982[2].
Are donations to Sutter Health tax-deductible?
Sutter Health appears in the IRS Publication 78 data, and its IRS deductibility code says contributions are deductible[3][7].
Where is Sutter Health located?
The IRS master file lists Sutter Health in Sacramento, California[5].
How much revenue does Sutter Health report?
On its Form 990 for the tax period ending December 2023, it reported total revenue of $1,882,657,852[12]. The IRS master file lists total revenue of $2,685,790,764 for the tax period ending December 2024[4].

Facts and sources

  1. The IRS lists Sutter 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 February 1982. IRS EO Business Master File
  3. Sutter Health (EIN 94-2788907) 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 $2,685,790,764 and total assets of $9,601,618,724. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Sutter Health with employer identification number (EIN) 94-2788907, located in Sacramento, California. IRS EO Business Master File
  6. IRS foundation code 16 for Sutter Health: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt... IRS EO Business Master File
  7. IRS deductibility code 1 for Sutter Health: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file assigns Sutter Health the National Taxonomy of Exempt Entities (NTEE) code E21: Health Care, Community Health Systems. IRS EO Business Master File
  9. IRS filing requirement code 01 for Sutter Health: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Sutter 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 Sutter 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, Sutter Health reported total revenue $1,882,657,852, total expenses $2,070,243,600, net assets or fund balances at year end $4,348,905,238. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending December 2023: contributions, gifts and grants $12,592,528 (Part VIII, line 1h); program service revenue $1,721,776,185 (Part VIII, line 2g); investment income $157,807,594 (Part VIII, line 3); total revenue $1,882,657,852 (Part VIII, line... IRS SOI Form 990 extracts
  14. Balance sheet at the end of the tax period ending December 2023 (Form 990, Part X): total assets $8,620,071,538, total liabilities $4,271,166,300, net assets or fund balances $4,348,905,238. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending December 2021, Sutter Health reported total revenue $2,415,559,097, total expenses $1,822,265,779, net assets or fund balances at year end $3,904,563,677. IRS SOI Form 990 extracts
  16. On its Form 990 for the tax period ending December 2022, Sutter Health reported total revenue $1,918,502,649, total expenses $1,858,439,658, net assets or fund balances at year end $4,093,012,574. IRS SOI Form 990 extracts
  17. Sutter Health reported 6,747 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, Sutter Health reported 3,019 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, Sutter Health answered yes to: 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.