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MEMORIAL PROFESSIONAL SERVICES LTD

EIN 27-3763993 TOLEDO, OH

Revenue 2024
$14,981,382
Expenses 2024
$23,674,288

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E30
Classification
1200
Street
100 MADISON AVE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • MIKE ADAMS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 16 related

  • KENT BISHOP

    TRUSTEE/ PRESIDENT - PPG/CMO

    Total calculated
    $1,466,293
    From this org
    $0
    From related orgs
    $1,452,904
    Other
    $13,389
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $735,129 related
    Bonus
    $0 + $717,775 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $13,389 related
    Filer's total
    $0 + $1,466,293 related

  • JAMES BRENNAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 16 related

  • KRISTINE BRENNER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 16 related

  • MARCY BROWN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 16 related

  • DAWN BUSKEY

    TRUSTEE/CHIEF ACUTE CARE OFFICER

    Total calculated
    $1,354,936
    From this org
    $0
    From related orgs
    $1,340,164
    Other
    $14,772
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $645,947 related
    Bonus
    $0 + $692,842 related
    Other
    $0 + $1,375 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $14,772 related
    Filer's total
    $0 + $1,354,936 related

  • VICTOR CHERFAN

    TRUSTEE/PHYSICIAN - PART YEAR

    Total calculated
    $634,296
    From this org
    $0
    From related orgs
    $625,202
    Other
    $9,094
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $422,414 related
    Bonus
    $0 + $201,678 related
    Other
    $0 + $1,110 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $9,094 related
    Filer's total
    $0 + $634,296 related

  • DONALD CRESCENZO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 15 related

  • LISA HAWKER

    CHAIRPERSON

    Total calculated
    $65,000
    From this org
    $0
    From related orgs
    $65,000
    Other
    $0
    Hours/week
    1 + 16 related

  • NANCY KABAT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 16 related

  • AMANDA KISSNER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 16 related

  • BOB LACLAIR

    TRUSTEE

    Total calculated
    $42,500
    From this org
    $0
    From related orgs
    $42,500
    Other
    $0
    Hours/week
    1 + 19 related

  • BARRY LUSE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 16 related

  • KATHLEEN MERRILL

    TRUSTEE/CHIEF MARKETING OFFICER

    Total calculated
    $540,807
    From this org
    $0
    From related orgs
    $528,138
    Other
    $12,669
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $285,891 related
    Bonus
    $0 + $239,700 related
    Other
    $0 + $2,547 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $12,669 related
    Filer's total
    $0 + $540,807 related

  • ARTURO POLIZZI

    TRUSTEE/CEO

    Total calculated
    $3,133,332
    From this org
    $0
    From related orgs
    $3,119,320
    Other
    $14,012
    Hours/week
    1 + 54 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,585,940 related
    Bonus
    $0 + $1,530,880 related
    Other
    $0 + $2,500 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $14,012 related
    Filer's total
    $0 + $3,133,332 related

  • DAVE SNAVELY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 15 related

  • LINDA THIEL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 16 related

  • TERRENCE METZGER

    TREASURER/CFO

    Total calculated
    $1,215,928
    From this org
    $0
    From related orgs
    $1,209,318
    Other
    $6,610
    Hours/week
    1 + 54 related

    Schedule J breakdown matched by us

    Base
    $0 + $771,258 related
    Bonus
    $0 + $438,060 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $6,610 related
    Filer's total
    $0 + $1,215,928 related

  • STEPHEN SADOWSKI

    SECRETARY/CHIEF LEGAL OFFICER

    Total calculated
    $1,186,414
    From this org
    $0
    From related orgs
    $1,180,376
    Other
    $6,038
    Hours/week
    1 + 54 related

    Schedule J breakdown matched by us

    Base
    $0 + $618,697 related
    Bonus
    $0 + $561,679 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $6,038 related
    Filer's total
    $0 + $1,186,414 related

  • MICHAEL GRILLIS

    PHYSICIAN

    Total calculated
    $709,402
    From this org
    $694,471
    From related orgs
    $0
    Other
    $14,931
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $631,899
    Bonus
    $55,722
    Other
    $6,850
    Deferred
    $0
    Nontaxable benefits
    $14,931
    Filer's total
    $709,402

  • DAVID SOMMERS

    PHYSICIAN

    Total calculated
    $540,259
    From this org
    $540,259
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $450,461
    Bonus
    $89,798
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $540,259

  • MENNATALLAH OMAR

    PHYSICIAN

    Total calculated
    $534,419
    From this org
    $528,277
    From related orgs
    $0
    Other
    $6,142
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $505,258
    Bonus
    $22,587
    Other
    $432
    Deferred
    $0
    Nontaxable benefits
    $6,142
    Filer's total
    $534,419

  • VERNON REYNOLDS

    PHYSICIAN

    Total calculated
    $520,379
    From this org
    $513,440
    From related orgs
    $0
    Other
    $6,939
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $453,522
    Bonus
    $57,596
    Other
    $2,322
    Deferred
    $0
    Nontaxable benefits
    $6,939
    Filer's total
    $520,379

  • MUHAMID ASIF

    PHYSICIAN

    Total calculated
    $513,444
    From this org
    $506,842
    From related orgs
    $0
    Other
    $6,602
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $340,730
    Bonus
    $165,516
    Other
    $596
    Deferred
    $0
    Nontaxable benefits
    $6,602
    Filer's total
    $513,444

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $14,981,382
    Expenses
    $23,674,288
    Contributions
    $1,200
    Grants paid
    $0
  • 2023
    Revenue
    $17,328,537
    Expenses
    $24,702,229
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $11,239,268
    Expenses
    $17,418,562
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

The first 25 as filed. The return lists every one.

Declared as related by

The most recent declarers. The API serves every row.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.