Guthrie Risk Retention Group
Public records show a registered, tax-exempt organization in good standing.
What it says it does
OPERATES AS A RISK RETENTION GROUP UNDER THE FEDERAL LIABILITY RISK RETENTION ACT OF 1986 TO THE GUTHRIE CLINIC AND AFFILIATES; AN IRC SECTION 501(C)(3) TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM.
- Income
- $13.8 million
- Spending
- $4.8 million
- Spent on programs
- 89%
- Reserves
- 57.1 months of spending
- Largest source of income
- fees for its services, 75%
- Employees
- 0
- Volunteers
- 3
- Highest pay
- $1.9 million, president - director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 81% of charities in its peer group (mental health, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 57.1 months of spending.
Debt
5 of 20It owes 58% of what it owns.
Living within its means
15 of 15Income exceeded spending by 65% of income.
Income trend
15 of 15Income rose 20% on the year before.
Spending floor
15 of 1589% of spending went to programs.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 37% of charities in its peer group (mental health, $10m to $100m).
Independent board
25 of 253 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $4.3 million spent. expenses incurred in Operating as a risk retention group under the Federal Liability Risk Retention Act of 1986 to The Guthrie Clinic and affiliates; an IRC Section 501(c)(3) tax-exempt integrated healthcare delivery system.
- Guthrie Risk Retention Group ("GRRG"the Company") commenced operations on July 1, 2004, as a risk retention group under the captive insurance laws of the State of South Carolina. GRRG is organized as a special purpose not-for-profit captive. As a not-for-profit corporation, GRRG is a member organization and no stock is issued. The members are entitled to receive the net assets of GRRG upon dissolution. GRRG operates as a risk retention group under the Federal Liability Risk Retention Act of 1986 and was formed to provide medical professional liability and comprehensive general liability to The Guthrie Clinic (and its affiliates); an Internal Revenue Code Section 501(c)(3) tax-exempt organization and the parent of an integrated healthcare delivery system. GRRG provides medical professional liability and comprehensive general liability coverage to The Guthrie Clinic and affiliates ("Guthrie"), including Robert Packer Hospital and Corning Hospital in the Commonwealth of Pennsylvania and the State of New York; both of which are recognized by the IRS as Internal Revenue Code Section 501(c)(3) tax-exempt organizations. Through the activities of Guthrie; The Guthrie Clinic provides charitable community-based healthcare services and programs to improve the health and well-being of the people and communities served by its facilities and providers. Guthrie providers and facilities provide care to patients who meet certain criteria under its charity care policy without charge or at amounts less than its established rates. As part of its charitable mission, Guthrie provides care through its hospital emergency departments. It ensures that an emergency-based treatment or hospital admission is not delayed or denied pending determination of coverage or a requirement for prepayment or deposit. In addition to the charity care program and the emergency department policy, Guthrie supports and offers numerous other charitable community activities. Examples of these activities include medical education for physicians and nurses, the trauma program, and medical research. Guthrie also provides services to patients who participate in the Medicaid programs. Revenues generated from patients who participate in the Medicaid program are subject to substantial discounts that result in reimbursement for services rendered below the cost of providing such services. In order for patients to meet the guidelines for the Medicaid program, various income-based criteria must be met that validate patients' inability to pay for services and ineligibility under other programs. Other Guthrie charitable activities include providing primary care and specialty physician services, as well as operating a tertiary care teaching hospital, community hospitals, a research institute, home care, and hospice care. The Guthrie Research Institute and Guthrie Clinical Research functions of the Donald Guthrie Foundation, a subsidiary of The Guthrie Clinic, furthers these charitable activities through providing patient access to the region's largest panel of clinical trials. The facilities and provider offices of Guthrie are located in 23 communities throughout the northern tier of Pennsylvania and southern tier of New York, with the greatest concentration of services provided principally in Bradford County, Pennsylvania and Chemung and Steuben Counties, New York. The vision of Guthrie is to help shape the delivery of health care in the region through working collaboratively with physicians and other providers, and by distributing its services throughout the region based on community needs. Guthrie seeks to be the provider of choice for patients in the twin tier region, and to be recognized for its superior quality and service. It also strives to advance the practice of medicine through its commitment to teaching and research. The Guthrie Clinic has developed certain guiding principles for the provision of patient care, which include a commitment to the following: - practice of clinical excellence, - utilization of the synergy of a multi-specialty medical group practice, - development of an integrated system that provides a continuum of care, - provision of local access to care through support of a regional medical office network, - provision of services to a distinct geographic region, and - proactive operations.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2006.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
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