San Diego Spine Foundation

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

Robert K Eastlack MD

Phone

8582466305

Tax Period

2023-01-01 to 2023-12-31

San Diego Spine Foundation, founded in 2004, is a small nonprofit in the Diseases & Disorders sector that reported $439K in total revenue in fiscal year 2023. Revenue fell 66% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $82K, a strong 19% operating margin.

Mission

TO SUPPORT SPINE RELATED RESEARCH AND PHYSICIAN EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $139,628

PROMOTE AND SPONSOR RESEARCH AND CLINICAL FELLOWSHIPS TO ADVANCE TRAINING OF PHYSICIANS IN THE FIELD OF SPINAL DISORDERS.

Program 2

Expenses: $66,022

CONDUCT AND SUPPORT MEDICAL RESEARCH INTO SPINAL DISORDERS WHICH PRODUCES PEER-REVIEWED PUBLICATIONS AND RESEARCH PRESENTATIONS IN PEDIATRIC AND ADULT SPINE TREATMENTS.

Program 3

Expenses: $33,433

SPONSOR AND CONDUCT EDUCATIONAL PROGRAMS AND CONFERENCES ON SUBJECTS RELATED TO SPINE CONDITIONS AND CORRECTIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $459,405

Program Service Revenue $0

Investment Income $91,933

Other Revenue $-112,030

TOTAL REVENUE $439,308

Expense Breakdown

Grants Paid $40,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $239,083

Other Expenses $317,081

TOTAL EXPENSES $357,081

Year-over-Year Comparison

	2023	2022	Change
Revenue	$439,308	$1,290,239	-0.7%
Expenses	$357,081	$782,732	-0.5%
Net Income	$82,227	$507,507	-0.8%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Behrooz Akbarnia MD	COB/Founder	4.00	Officer Director	$0	$0	$0
Pat Kostial RN BSN	Director	1.00	Director	$0	$0	$0
Gregory M Mundis Jr MD	Pres/Director	4.00	Officer Director	$0	$0	$0
Robert K Eastlack MD	CFO/Director	4.00	Officer Director	$0	$0	$0
Sarah Aghassi Esq	Sec/Director	1.00	Officer Director	$0	$0	$0
Jeff Pawelek BS	Director	1.00	Director	$0	$0	$0
Samuel Ward PT PhD	Vice President	4.00	Director	$0	$0	$0
Peter O Newton MD	Director	1.00	Director	$0	$0	$0
Tressa Goulding	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$439,308	$357,081	$2,521,354	$82,227
2022	$1,290,239	$782,732	$2,246,459	$507,507
2021	$805,528	$2,710,760	$2,060,232	$-1,905,232
2020	$1,113,369	$977,956	$3,993,453	$135,413
2019	$675,128	$2,215,542	$2,619,977	$-1,540,414
2018	$763,268	$2,988,121	$4,060,341	$-2,224,853