CommonSpirit

Legal name: Memorial Health Care System Inc

Nonprofit profile at a glance

EIN
620532345
IRS 990 coverage
2009–2024
Official website data refreshed
Jun 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Phoenix, AZ, USA
Phone
4234957878
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$708,534,239
Expenses
$747,028,002
Assets
$505,311,623
Liabilities
$372,212,046

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

31 people listed

Executive titles in this filing

  • T DOUGLAS LAWSON PHD (PRESIDENT SOUTH REGION-(PARTIAL YEAR))
  • LARRY SCHUMACHER (SR. VP OF OPERATIONS, SE DIVISION / FORMER CEO)
  • MATTHEW BROWN MD (PRESIDENT SOUTH REGION)
  • JANELLE REILLY (MARKET CEO)

Highest reported compensation

  • T DOUGLAS LAWSON PHD (PRESIDENT SOUTH REGION-(PARTIAL YEAR)): $3,876,407 total reported compensation
  • LARRY SCHUMACHER (SR. VP OF OPERATIONS, SE DIVISION / FORMER CEO): $2,514,435 total reported compensation
  • MATTHEW BROWN MD (PRESIDENT SOUTH REGION): $2,001,720 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

At CommonSpirit, we’re committed to helping improve people’s lives across Southeast Tennessee and North Georgia. We offer a variety of services, from preventive and primary care to hospital care, all delivered with a focus on excellence and a dedication to providing the best possible outcomes.

What it reported doing in 2024

Cancerthe rees skillern cancer institute at chi memorial is the leading provider of cancer services in the chattanooga area. Our comprehensive program includes seven centers of excellence, each dedicated to a specific type of cancer and supported by interdisciplinary tumor boards, clinical trials and advanced technologies, such as the da vinci surgical system for robotic-assisted minimally invasive treatment of prostate, gynecologic, head and neck, colorectal, lung and other cancers. The rees skillern cancer institute at chi memorial is the leading provider of cancer services in the chattanooga area. At chi memorial, we have the most up to date cancer treatment machines in the industry. We have the true beam stx, novalis tx and the siemen's primus linear accelerators. These machines use radiation to treat the patient's tumor.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 73
  • Accountability: 68
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99%; rating input score 99; 37th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 61.1%; rating input score 61; 17th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.4%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 11th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 98.2% of revenue deployed · 92.9% of spending went to programs
  • Governance: 11 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $694.3M in reported program spending
  • Leadership: top reported pay $3.9M · 31 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $28.1M reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 22 filed money-flow records
  • Related organizations: 342 filed related-organization links
  • 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: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.