Western Surgical Association

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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

1973

Legal Domicile

Principal Officer

Peter Angelos

Tax Period

2023-01-01 to 2023-12-31

Western Surgical Association, founded in 1973, is a small nonprofit in the Diseases & Disorders sector that reported $218K in total revenue in fiscal year 2023. Revenue decreased 20% compared to the prior year. Expenses of $253K exceeded revenue, resulting in a 16% operating deficit.

Mission

Western Surgical Assn is dedicated to the cultivation, promotion and diffusion of the art and science of surgery

Program Service Accomplishments

Program 1

Expenses: $243,402 Revenue: $218,091

The Western Surgical Association is dedicated to the cultivation, promotion, and diffusion of the art & science of 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 (2023)

Revenue Breakdown

Contributions & Grants $71,000

Program Service Revenue $145,654

Investment Income $1,437

Other Revenue $0

TOTAL REVENUE $218,091

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $243,402

Other Expenses $252,615

TOTAL EXPENSES $252,615

Year-over-Year Comparison

	2023	2022	Change
Revenue	$218,091	$271,865	-0.2%
Expenses	$252,615	$253,407	0.0%
Net Income	$-34,524	$18,458	-2.9%

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

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
Carlos VR Brown	ACS Advisory	5.00	Director	$0	$0	$0
Eric Ley	2022 Local Arragements Chair	5.00	Director	$0	$0	$0
Charles St Hill	Board of Governors	5.00	Director	$0	$0	$0
James Jakub	Program Chair	5.00	Director	$0	$0	$0
Valentine Nfonsam	Membership Chair	5.00	Director	$0	$0	$0
Yun Shin Chun	DEI Taskforce Co Chair	0.00	Director	$0	$0	$0
Cherisse Berry	DEI Tasforce Co Chair	0.00	Director	$0	$0	$0
Ninh Nguyen	District Rep	5.00	Director	$0	$0	$0
Timothy Newhook	Ad Hoc Communications Chair	5.00	Director	$0	$0	$0
Eric Maynard	Ad Hoc Young Surgeons Chair	5.00	Director	$0	$0	$0
Majella Doyle	District Rep	5.00	Director	$0	$0	$0
Saju Joseph	District Rep	5.00	Director	$0	$0	$0
Karen Brasel	Immediate Past President	5.00	Director	$0	$0	$0
Juliane Bingener-Casey	2nd Vice President	5.00	Director	$0	$0	$0
Charles Scoggins	Recorder	5.00	Director	$0	$0	$0
Constantine Godellas	District Rep	5.00	Director	$0	$0	$0
Peter Angelos	ABS	5.00	Officer Director	$0	$0	$0
Margo Shoup	President	10.00	Officer	$0	$0	$0
Leigh Neumayer	Past President	10.00	Officer	$0	$0	$0
Nora Hansen	1st Vice President	10.00	Officer	$0	$0	$0
James Madura	Treasurer	10.00	Officer	$0	$0	$0
C Max Schmidt	Secretary	10.00	Officer	$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	$218,091	$252,615	$246,603	$-34,524
2022	$271,865	$253,407	$248,562	$18,458
2021	$220,302	$207,849	$274,267	$12,453