Friends of Patan Hospital (USA) Inc

Nonprofit profile at a glance

EIN
421532560
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Denver, CO, USA
Phone
2024945762
Rating
89
Verdict
STRONG
Rating confidence
Standard
Sector
International Development

Official website

Reported finances

Revenue
$213,208
Expenses
$168,040
Assets
$1,001,838
Liabilities
$103

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • Dr Aaron Mansfield (Vice President and Director)
  • Dr Catherine Michael (President and Director)

People named in this filing

  • Dr Paras Achaya (Director)
  • Mary Carroll (Director)
  • Dr Linda Hungerford (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2025

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

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 79
  • Accountability: 88
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.8%; rating input score 99
  • Program expense ratio: 96.9%; rating input score 97
  • Fundraising efficiency: $172.86 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 5.96; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 21.7% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 98.8% of revenue deployed · 96.9% of spending went to programs
  • Governance: 16 of 16 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $163K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.