Friends of Patan Hospital USA Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Friends of Patan Hospital (USA), Inc.s mission is to improve health care in Nepal with particular emphasis on supporting Patan Hospital and its educational programs.
- Income
- $213,208
- Spending
- $168,040
- Spent on programs
- 97%
- Reserves
- 71.5 months of spending
- Largest source of income
- donations and private grants, 75%
- Employees
- 0
- Volunteers
- 10
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 88% of charities in its peer group (international, under $250k).
Reserves
35 of 35Spendable reserves would cover 71.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 21% of income.
Income trend
15 of 15Income rose 92% on the year before.
Spending floor
15 of 1597% of spending went to programs and raising each dollar of donations cost 1 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 91% of charities in its peer group (international, under $250k).
Independent board
25 of 2516 of 16 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.
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, 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 (5)
- $70,000 spent. Friends of Patan Hospital(USA), Inc. sent $70,000 to the Patan Hospital charity fund to aid patients who are unable to pay.
- $50,000 spent. Friends of Patan Hospital (USA), Inc. sent $50,000 to the Rukum Hospital in Nepal: $30,000 for crisis relief and $20,000 to support the hospital and staff.
- $27,000 spent. Friends of Patan Hospital (USA), Inc. sent $27,000 to the Chepuwa Mercy Clinic. $21,000 was designated for the general fund and $6,000 was designated for construction
- $15,889 spent. Miscellaneous expenses see schedule O
- Form 990, Part III, Line 4d - The mission of Friends of Patan Hospital (USA), Inc. is to improve health care in Nepal with particular emphasis on supporting the Patan Hospital and its educational programs. Friends of Patan Hospital made the following payments to fulfill their mission: $70,000 to the charity fund at Patan hospital; $50,000 to Rukum Hospital for their general fund and crisis relief; $27,000 to the Chepuwa Mercy Clinic for their general fund and construction; $7,800 to the Okhaldhunga Hospital in rural Nepal to support their operations and to provide charity care for patients unable to pay; $7,000 to Tansen Hospital to support their operations and provide charity care for patients unable to pay; and $1,089 to Hospice Nepal at Patan Hospital to support its operations.
Source: Form 990 for the year ending December 31, 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 November 6, 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 December 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 October 2002.
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 November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.