Former Park City School District Chief Operating Officer Michael Tanner suggested in a July 2024 interview with KPCW from Illinois that he was finishing up Air Force Reserves duty. Yet newly obtained documents indicate he retired from the military in 2021.

The revelation appears to validate ethical concerns raised by community members and district employees, particularly as his military leave requirements were cited as one of two reasons former Superintendent Jill Gildea authorized a formal agreement granting remote work, allowing Tanner to spend an unknown amount of time in Illinois while his COO duties describe oversight of operations and safety as an essential job function.

Tanner was hired as the school district’s first COO in 2019. Officials announced the position was eliminated as part of a reduction in force earlier this month. His last day was March 31, though Tanner will be available through June 30 to assist with any transition-related needs. Tanner was put on paid administrative leave Feb. 25 and received $161,000 in severance payments as part of the separation agreement.

As COO, Tanner was responsible for facilities and grounds, maintenance, transportation, safety and security, master facility planning and school operations. The job description states: “On a day-to-day basis, the COO shall oversee and coordinate the activities of District Administration and senior management for the effective and efficient operation of all school campuses and offices, as well as the daily operations of security/safety coordination.” 

A November 2024 article in The Park Record, written by freelance journalist Michelle Deininger, raised questions about how much time Tanner spent living and working part-time in Chicago as well as his salary and benefits, which included a $77,000 extra-duty contract for all “district level safety and security issues” in 2024. It’s unclear how the special assignment differed from Tanner’s regular work.

Last summer, Tanner said in an interview with KPCW that his work as a contingency airlift director for the Air Force Reserves was ongoing. He did not say how many hours the work involved, but affirmed that most of his time is spent in Park City. Tanner also indicated he was nearing retirement and wanted to shift to more personnel-focused duties.

However, a document obtained through a Freedom of Information Act request said Tanner retired on Nov. 17, 2021, with a rank of lieutenant colonel. Tanner’s LinkedIn profile said he joined the Air Force in 1987 and entered the Air Force Reserves in 1997.

Ned Reilly, a retired Army colonel and former school bus driver, sent a whistleblower letter to district leadership in December alerting officials to behavior Reilly felt warranted an investigation, including allegations that Tanner misrepresented his Air Force affiliation and violated school district policies by storing his car at the bus barn while working remotely in Illinois.

“According to Mr. Tanner’s profile, he is or was a USAF pilot. All USAF pilots are commissioned officers (USAF policy). All commissioned officers have a defined maximum length of service (federal law). Unless Mr. Tanner is a General Officer or has a multi-year waiver from the Secretary of the Air Force, he cannot be a currently serving commissioned officer in the USAF,” Reilly’s letter said.

Essentially, Tanner appears to have “timed out” of service. Only a few exceptionally unique circumstances would have allowed him to remain on active duty or in the reserves for longer.

Reilly told The Park Record he did not receive a response to his letter from district officials, so he forwarded it to the incoming school board, Summit County Attorney’s Office and the local media. Despite presenting what he saw as strong evidence, Reilly said the school district initially failed to act. 

The Park Record asked the school district to comment on the allegations several times throughout 2025. However, officials declined to answer, citing personnel matters and an ongoing investigation. 

In response to questions asked in light of Tanner’s departure, Public Information Officer Colton Elliott said on Tuesday district officials cannot verify the statements Tanner made about working for the Air Force Reserves in July 2024. However, he offered to verify whether the document listing Tanner’s retirement date is one the district has “prior knowledge of.”

Elliott did not say whether the permission for remote work was appropriate given that Tanner retired from the Air Force in 2021. He did not answer a question about whether Tanner ever applied for military service leave during his tenure, saying the district does not provide specific information about an employee’s leave. 

Gildea let Tanner work partially remote from Illinois to continue military work and help care for a parent since his hiring in 2019, and as recently as July 2024, per a memo to the school board.

If Tanner requested and took military leave as a retired service member, it could constitute fraud. The Summit County Sheriff’s Office and Utah Attorney General’s Office were asked to investigate Tanner, but declined to pursue charges.

“Regarding the remote work arrangement, we are not in a position to speak to the specific terms or rationale behind it and cannot speak to how other administrators felt about his reserve service,” Elliott said in a statement. “However, as we have stated, as a district we respect and honor the service of those employees with military commitments.”

Elliott continued that the district is under new leadership, including a new superintendent and several new school board members who are focused on ensuring “appropriate procedures and oversight are in place moving forward.” He would not comment further on Tanner’s separation agreement, which included a $78,000 payment for “emotional distress.”

Officials did not respond by the time of publication to follow-up questions about the need for transparency and accountability, when and how the district learned of Tanner’s retirement, and if any school district policies were violated.

“Why did we decide to reward that behavior and pay him out, as opposed to just terminate him? It doesn’t make a whole lot of sense to me,” Reilly said.

Reilly was placed on administrative leave after a Feb. 24 argument involving Tanner, but returned to work about two weeks later. Reilly ultimately resigned a few days later because he didn’t feel his place of employment aligned with his values: integrity and honesty.

Moving forward, Reilly said he wants the school district to ensure those who substantiated whistleblower claims are protected, not retaliated against, and that the school board closes the gap on policies related to remote work, military leave and special assignment contracts.