THE AMERICAN BOARD OF SURGERY INC (EIN 231352007) - Form 990 Financial Analysis & Trantor Score

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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

1937

Legal Domicile

Principal Officer

JO BUYSKE MD

Phone

2155684000

Tax Period

2024-07-01 to 2025-06-30

THE AMERICAN BOARD OF SURGERY INC, founded in 1937, is a mid-sized nonprofit that reported $22.2M in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. The organization ran a surplus of $4.1M, a strong 19% operating margin.

Mission

ADMINISTRATION OF IN-TRAINING, CERTIFICATION, RECERTIFICATION AND CONTINUOUS CERTIFICATION EXAMS AND ASSESSMENTS IN GENERAL SURGERY, AS WELL AS SPECIALTY AREAS OF VASCULAR SURGERY, PEDIATRIC SURGERY, SURGICAL CRITICAL CARE, COMPLEX GENERAL SURGICAL ONCOLOGY, HAND SURGERY, AND FOCUSED PRACTICE DESIGNATION IN METABOLIC AND BARIATRIC SURGERY AND ADULT COMPLEX THYROID AND PARATHYROID SURGERY. THE ABS ALSO PROVIDES A SURGICAL EDUCATION PORTAL TO PROGRAMS AND INDIVIDUALS. AS OF JANUARY 2025, HAND SURGERY DIPLOMATES ARE NOW CERTIFIED BY THE AMERICAN BOARD OF PLASTIC SURGERY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $19,734,855

Investment Income $2,267,869

Other Revenue $244,256

TOTAL REVENUE $22,246,980

Expense Breakdown

Grants Paid $0

Salaries & Benefits $8,867,544

Fundraising Expenses $0

Other Expenses $9,235,921

TOTAL EXPENSES $18,103,465

Year-over-Year Comparison

	2024	2023	Change
Revenue	$22,246,980	$19,572,660	+0.1%
Expenses	$18,103,465	$15,555,996	+0.2%
Net Income	$4,143,515	$4,016,664	+0.0%

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

Volunteers

1300

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

$2,136,994

Total Directors

$1,662,074

Key Employees

$1,854,967

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMY J GOLDBERG MD	CHAIR	3.00	Officer Director	$0	$0	$0
BETH H SUTTON MD	DIRECTOR	3.00	Director	$0	$0	$0
DANIEL L DENT MD	DIRECTOR	3.00	Director	$0	$0	$0
DONNA L LAMB DHSC	DIRECTOR	3.00	Director	$0	$0	$0
E DAVID HAN MD	DIRECTOR	3.00	Director	$0	$0	$0
GILBERT R UPCHURCH JR MD	DIRECTOR	3.00	Director	$0	$0	$0
JO BUYSKE MD	PRESIDENT & CEO, EX-OFFICIO	40.00	Officer Director	$667,816	$617,329	$1,662,074
JOHN H STEWART IV MD MBA	DIRECTOR	3.00	Director	$0	$0	$0
M TIMOTHY NELSON MD	DIRECTOR	3.00	Director	$0	$0	$0
MARGARET L JENKINS	DIRECTOR	3.00	Director	$0	$0	$0
MARJORIE J ARCA MD	DIRECTOR	3.00	Director	$0	$0	$0
MARK R CHASSIN MD MPP MPH	DIRECTOR	3.00	Director	$0	$0	$0
REBECCA M MINTER MD	VICE CHAIR	3.00	Officer Director	$0	$0	$0
JESSICA A SCHREADER	COS/CAO; BOARD SECRETARY	40.00	Officer	$245,484	$42,750	$288,234
MARY K MACKEY CPA	CFO; BOARD TREASURER	40.00	Officer	$175,987	$10,699	$186,686
ADANWIMO OKAFOR	GENERAL COUNSEL & CDEIO	40.00	Key Emp	$275,877	$23,117	$298,994
AMIT R T JOSHI MD	EDITOR-IN-CHIEF, SCORE	40.00	Key Emp	$176,062	$0	$176,062
ANDREW JONES PHD	CQRAO	40.00	Key Emp	$293,975	$35,236	$329,211
KAREN BRASEL MD MPH	VICE-PRESIDENT	40.00	Key Emp	$387,103	$23,966	$411,069
BRUCE A PERLER MD	VICE-PRESIDENT	20.00	Key Emp	$228,548	$4,175	$232,723
JOHN D MELLINGER MD	VICE-PRESIDENT	20.00	Key Emp	$153,474	$19,575	$173,049
MARK J HICKEY	COO	40.00	Key Emp	$200,061	$33,798	$233,859
CAROL BARRY MARINI PHD	DIRECTOR, PSYCHOMETRICS AND RESEARCH	40.00	Highest	$177,820	$33,624	$211,444
CHRIS TUCCI	SENIOR SYSTEMS ENGINEER	40.00	Highest	$125,103	$19,573	$144,676
KATHLEEN SCHUGSTA	SENIOR STAFF ACCOUNTANT	40.00	Highest	$147,482	$12,772	$160,254
LISA DRISCOLL	IT MANAGER	40.00	Highest	$131,088	$30,170	$161,258
RAYMOND O'MEARA	DIRECTOR OF ASSESSMENT	40.00	Highest	$159,097	$13,717	$172,814

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
2025	$22,246,980	$18,103,465	$46,087,331	$4,143,515
2025	$22,246,980	$18,103,465	$46,087,331	$4,143,515
2024	$19,572,660	$15,555,996	$37,321,463	$4,016,664
2023	$16,958,093	$14,573,775	$30,085,672	$2,384,318
2022	$16,154,613	$11,601,658	$23,969,244	$4,552,955
2021	$12,534,091	$10,672,674	$21,861,493	$1,861,417
2020	$8,894,967	$12,124,167	$17,288,618	$-3,229,200
2019	$9,055,609	$10,372,720	$16,809,817	$-1,317,111
2018	$10,679,993	$11,778,045	$19,566,365	$-1,098,052

THE AMERICAN BOARD OF SURGERY INC