Memorial Health Partners Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
AS AN AFFILIATE OF COMMONSPIRIT HEALTH, WE MAKE THE HEALING PRESENCE OF GOD KNOWN IN OUR WORLD BY IMPROVING THE HEALTH OF THE PEOPLE WE SERVE, ESPECIALLY THOSE WHO ARE VULNERABLE, WHILE WE ADVANCE SOCIAL JUSTICE FOR ALL.
- Income
- $171.1 million
- Spending
- $200.8 million
- Spent on programs
- 87%
- Reserves
- 1.1 months of spending
- Largest source of income
- fees for its services, 100%
- Employees
- 442
- Volunteers
- 0
- Highest pay
- $2.5 million, former officer
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 45 out of 100.
Reserves
10 of 35Spendable reserves would cover 1.1 months of spending.
Debt
5 of 20It owes 71% of what it owns.
Living within its means
0 of 15Spending exceeded income by 17% of income.
Income trend
15 of 15Income rose 26% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 68 out of 100.
Independent board
5 of 250 of 9 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
0 of 7Reports no 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
0 of 5Reports no independent review process for its chief executive's pay.
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 June 30, 2025, 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 (1)
- $174.9 million spent. I. INTRODUCTION MEMORIAL HEALTH PARTNERS FOUNDATION, INC. (MHPF) IS A TENNESSEE NONPROFIT CORPORATION THAT WAS FORMED ON MARCH 21, 2002 TO PROVIDE MEDICAL SERVICES IN CHATTANOOGA, TENNESSEE AND ITS SURROUNDING COMMUNITY. MHPF OWNS AND OPERATES PHYSICIAN CLINICS AND RELATED FACILITIES IN THE AREA AND ENGAGES IN ACTIVITIES DESIGNED TO PROMOTE THE HEALTH CARE NEEDS OF THE COMMUNITY, IN PARTICULAR THE PROVISION OF HEALTH CARE SERVICES BY PHYSICIANS AND OTHER HEALTH CARE PROFESSIONALS. MHPF CURRENTLY PROVIDES SERVICES AT 54 CLINIC LOCATIONS THROUGH 90 PHYSICIAN EMPLOYEES AND 61 MID-LEVEL PROVIDER EMPLOYEES. MHPF ALSO PROVIDES HOSPITALIST SERVICES AT MEMORIAL HEALTH CARE SYSTEM CAMPUSES THROUGH 52 PHYSICIAN EMPLOYEES AND 42 MID-LEVEL PROVIDER EMPLOYEES. MEDICAL CARE IS PROVIDED TO ALL PERSONS IN THE COMMUNITY, REGARDLESS OF THEIR ABILITY TO PAY. MHPF'S SOLE CORPORATE MEMBER IS MEMORIAL HEALTH CARE SYSTEM, INC. (MHCS), A KENTUCKY NONPROFIT CORPORATION THAT IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE. MHPF AND MHCS ARE PART OF A NATIONWIDE SYSTEM OF NONPROFIT, TAX-EXEMPT HEALTH CARE PROVIDERS OF WHICH COMMONSPIRIT HEALTH, A COLORADO NONPROFIT CORPORATION WHICH IS ALSO EXEMPT FROM FEDERAL TAX AS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3), SERVES AS THE SOLE CORPORATE MEMBER. AS A PART OF THE COMMONSPIRIT HEALTH SYSTEM, MHPF AND MHCS OPERATE IN CONFORMITY WITH THE MISSION OF COMMONSPIRIT HEALTH WHICH AMONG OTHER THINGS OBLIGATES MHPF AND MHCS TO OPERATE IN WAYS THAT "NURTURE THE HEALING MINISTRY OF THE CHURCH, BRINGING IT NEW LIFE, ENERGY AND VIABILITY IN THE 21ST CENTURY, AND THAT "EMPHASIZE HUMAN DIGNITY AND SOCIAL JUSTICE IN THE CREATION OF HEALTHIER COMMUNITIES." MHPF IS DEDICATED TO CHRISTIAN VALUES AND IS ABLE TO INCORPORATE EFFICIENT PRACTICES TO ENSURE CONTINUATION OF ITS MISSION INTO THE FUTURE. MHPF PARTICIPATES IN TNCARE AND MEDICARE, AND HAS AN ACTIVE CHARITY CARE PROGRAM. MHPF WAS GRANTED TAX EXEMPT STATUS ON MARCH 24, 2002 AS A 509 (A) 2 ENTITY. II. COMMUNITY BENEFIT APPROACH MHPF'S 54 CLINICS ARE DISPERSED IN SIX COUNTIES IN SOUTHEAST TENNESSEE AND NORTHEAST GEORGIA. SINCE ITS FORMATION IN 2002, MHPF'S PRIMARY FOCUS HAS BEEN THE PROVISION OF HEALTH CARE SERVICES AND THE PROMOTION OF A HEALTH COMMUNITY. MHPF UNDERSTANDS THE NEEDS IN MEDICALLY UNDERSERVED AREAS WITHIN CHATTANOOGA AND OPERATES A CLINIC CENTRAL TO MANY OF THOSE AREAS IN ORDER TO PROVIDE CARE TO THE UNDERSERVED. MHPF AS A RESULT COMMITS SUBSTANTIAL RESOURCES TO SPONSOR A BROAD RANGE OF SERVICES TO BOTH THE POOR AS WELL AS THE BROADER COMMUNITY. BENEFITS FOR THE POOR INCLUDE THE COST OF PROVIDING SERVICES TO PERSONS WHO CANNOT AFFORD HEALTH CARE DUE TO INADEQUATE RESOURCES AND/OR WHO ARE UNINSURED OR UNDERINSURED, AND INCLUDE TRADITIONAL CHARITY CARE, UNPAID COSTS OF MEDICAID, AND OTHER UNPAID COSTS OF CLINICS. BENEFITS PROVIDED TO THE BROADER COMMUNITY ALSO INCLUDE THE COSTS OF PROVIDING SERVICES TO OTHER POPULATIONS WHO MAY NOT QUALIFY AS POOR BUT MAY NEED SPECIAL SERVICES AND SUPPORT. BENEFITS TO THE BROADER COMMUNITY INCLUDE THE UNPAID COSTS OF MEDICARE PROGRAMS FOR SENIORS. IN FISCAL YEAR 2025, MEMORIAL HEALTH PARTNERS FOUNDATION PROVIDED COMMUNITY BENEFITS AND SERVICES THROUGH APPROXIMATELY 661,513 PATIENT ENCOUNTERS AT A TOTAL COST OF $105,020,111. DONATIONS, GRANTS, AND OTHER RECEIPTS TOTALING $53,053,625 WERE AVAILABLE AS DIRECT OFFSETS TO THESE COSTS. THE MAJOR COMPONENTS OF THESE COMMUNITY SERVICES ARE AS FOLLOWS: COMMUNITY BENEFITS FOR THE POOR: ESTIMATED NUMBER OF PEOPLE SERVED COMMUNITY BENEFIT COST COST OF CHARITY CARE PROVIDED $13,320 $1,138,481 UNREIMBURSED COST OF PUBLIC PROGRAMS $44,156 $3,494,829 NON-BILLED SERVICES FOR THE POOR $65,097 TOTAL COMMUNITY BENEFITS FOR THE POOR $57,476 $4,698,407 TOTAL COST OF COMMUNITY BENEFITS $4,698,407 BENEFITS FOR THE BROADER COMMUNITY: UNPAID COSTS OF MEDICARE $604,038 $47,333,176 TOTAL COMMUNITY BENEFIT INCLUDING THE UNPAID COST OF MEDICARE $661,514 $52,031,583 III. UNCOMPENSATED CARE CHARITY CARE IS THE COST OF CARE OF UNINSURED OR UNDER-INSURED, LOW-INCOME PATIENTS WHO ARE NOT EXPECTED TO PAY ALL OF A BILL, OR WHO ARE ABLE TO PAY ONLY A PORTION USING AN INCOME-RELATED SCALE. THOSE RECEIVING CHARITY CARE ARE NOT ELIGIBLE FOR PUBLIC PROGRAMS SUCH AS TENNCARE. MHPF HAS A CHARITY CARE POLICY, WHICH ASSURES THAT ALL PERSONS RECEIVE MEDICALLY NECESSARY, BASIC PHYSICIAN CARE AND SERVICES REGARDLESS OF THEIR ABILITY TO PAY. MHPF PROVIDES A SIGNIFICANT LEVEL OF CHARITY CARE EACH YEAR. IN FY 2025, THE COST OF CHARITY CARE WAS $1,138,481. ADDITIONALLY, MHPF PROVIDED UNREIMBURSED COSTS IN THE AMOUNT OF $3,494,829 FOR PATIENTS WHO QUALIFIED FOR THE TENNCARE PROGRAM. IV. COMMUNITY OUTREACH FOR THE POOR PRIMARY CARE HEALTH CLINICS SEVERAL AREAS OF CHATTANOOGA DO NOT HAVE CONVENIENT ACCESS TO PRIMARY HEALTHCARE SERVICES. TO ANSWER THE NEED FOR MORE CONVENIENT HEALTHCARE, MHPF HAS A COMMUNITY BASED HEALTH CLINIC. THIS CLINIC OPERATES IN FEDERALLY DESIGNATED HEALTHCARE SHORTAGE AREAS IN MEDICALLY UNDERSERVED AREA/POPULATION (MUA/P). THE CLINIC IS STAFFED WITH NURSE PRACTITIONERS WORKING IN COLLABORATION WITH A PHYSICIAN MEDICAL DIRECTOR WHO ADDRESS PATIENT CARE "HOLISTICALLY" IN A MANNER WHICH ACKNOWLEDGES THE RELATIONSHIPS OF PHYSICAL, MENTAL AND SPIRITUAL HEALTH. THE CLINIC PROVIDE CARE FOR EVERYONE IN THE FAMILY REGARDLESS OF THEIR ABILITY TO PAY. UNREIMBURSED COSTS (IN ADDITION TO COSTS REPORTED IN THE COMMUNITY BENEFITS TABLE ABOVE) IN FY 2025 TOTALED $665,229 FOR THE PRIMARY CARE CLINICS. V. UNBILLED SERVICES FOR THE POOR PHARMACY ASSISTANCE THE COMMUNITY BASED HEALTH CLINIC PROVIDE PHARMACY ASSISTANCE TO UNINSURED AND UNDERINSURED PATIENTS IN THE FORM OF A PHARMACY ASSISTANCE COORDINATOR. THE COORDINATOR APPLIES FOR FINANCIAL AID DIRECTLY WITH PHARMACEUTICAL COMPANIES. WITHOUT THIS ASSISTANCE, THE UNINSURED AND UNDERINSURED PATIENTS WHO ARE CARED FOR IN THE CLINICS MAY NOT HAVE ACCESS TO THE MEDICINES THEY NEED. FOR FISCAL
Source: Form 990 for the year ending June 30, 2025, 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 October 13, 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 October 13, 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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2003.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 2026.
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