ACADEMY OF MICROSCOPE ENHANCED (EIN 260069518) - 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

2002

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

ACADEMY OF MICROSCOPE ENHANCED, founded in 2002, is a micro nonprofit that reported $63K in total revenue in fiscal year 2023. Revenue fell 66% from the prior year — a significant decline worth monitoring. Expenses of $93K exceeded revenue, resulting in a 47% operating deficit.

Mission

ENCOURAGE, INSPIRE AND EDUCATE THE DENTAL COMMUNITY AND PUBLIC AS TO THE BENEFITS OF MICROSCOPIC DENTISTRY.

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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 $15,767

Program Service Revenue $46,969

Investment Income $0

Other Revenue $0

TOTAL REVENUE $62,736

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $48,711

Other Expenses $92,520

TOTAL EXPENSES $92,520

Year-over-Year Comparison

	2023	2022	Change
Revenue	$62,736	$186,524	-0.7%
Expenses	$92,520	$90,798	+0.0%
Net Income	$-29,784	$95,726	-1.3%

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
JUNICHI WATACHIKI DDS	DIRECTOR	2.00	Director	$0	$0	$0
MARCO CARVALHO DDS	DIRECTOR	2.00	Director	$0	$0	$0
WAYNE REMINGTON DDS	DIRECTOR	2.00	Director	$0	$0	$0
CHRIS EDWARDS DDS	DIRECTOR	2.00	Director	$0	$0	$0
FRANK SETZER DMD	DIRECTOR	2.00	Director	$0	$0	$0
JUAN CARLOS ORTIZ HUGUES DDS CEAS	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
WILLIAM LINGER DDS MAGD	PAST PRESIDENT	2.00	Officer Director	$0	$0	$0
RANDOLPH SHOUP DDS	PRESIDENT	2.00	Officer Director	$0	$0	$0
OSVALDO Z MAYORAL DMD	DIRECTOR	2.00	Officer Director	$0	$0	$0
THOMAS KEPIC	TREASURER	2.00	Officer 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
2023	$62,736	$92,520	$18,399	$-29,784
2022	$96,524	$90,798	$43,401	$5,726
2021	$106,216	$120,977	$37,675	$-14,761
2020	$119,860	$88,190	$52,436	$31,670
2019	$128,344	$160,588	$20,766	$-32,244
2018	$105,716	$84,768	No data	$20,948

ACADEMY OF MICROSCOPE ENHANCED