BOARD OF AMBULATORY SURGERY CERTIFICATION (EIN 311811902) - 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

2001

Legal Domicile

Principal Officer

DEBRA STINCHCOMB

Phone

7038368808

Tax Period

2023-01-01 to 2023-12-31

BOARD OF AMBULATORY SURGERY CERTIFICATION, founded in 2001, is a small nonprofit in the Health Care sector that reported $175K in total revenue in fiscal year 2023. Revenue decreased 14% compared to the prior year. Expenses of $209K exceeded revenue, resulting in a 19% operating deficit.

Mission

TO DEVELOP, MANAGE AND ADMINISTER THE CERTIFIED ADMINISTRATOR SURGERY CENTER (CASC) AND THE CERTIFIED AMBULATORY INFECTION PREVENTIONIST (CAIP) EXAMS.

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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 $0

Program Service Revenue $175,070

Investment Income $31

Other Revenue $0

TOTAL REVENUE $175,101

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $208,879

TOTAL EXPENSES $208,879

Year-over-Year Comparison

	2023	2022	Change
Revenue	$175,101	$204,397	-0.1%
Expenses	$208,879	$230,718	-0.1%
Net Income	$-33,778	$-26,321	+0.3%

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

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
DEBRA STINCHCOMB	PRESIDENT	2.00	Officer Director	$0	$0	$0
CINDY YOUNG	SECRETARY/TREASURER	2.00	Officer Director	$0	$0	$0
ANDREW WEISS	FORMER PRESIDENT	2.00	Officer Director	$0	$0	$0
LISA BERUS	DIRECTOR	1.00	Director	$0	$0	$0
TINA PIOTROWSKI	DIRECTOR	1.00	Director	$0	$0	$0
TAMMY TYLER	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL SCHROEDER	DIRECTOR	1.00	Director	$0	$0	$0
KAREN REITER	DIRECTOR	1.00	Director	$0	$0	$0
STEPHANIE CONQUEST	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	$175,101	$208,879	$191,482	$-33,778
2022	$204,397	$230,718	$236,807	$-26,321
2021	$159,373	$230,418	$251,511	$-71,045
2020	$128,624	$221,087	$185,003	$-92,463
2019	$168,163	$220,550	$355,571	$-52,387
2018	$199,939	$232,930	$379,141	$-32,991

BOARD OF AMBULATORY SURGERY CERTIFICATION