AMERICAN PROSTHODONTIC SOCIETY

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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

1928

Legal Domicile

Principal Officer

EVANGELOS ROSSOPOULOS

Phone

8582721018

Tax Period

2024-01-01 to 2024-12-31

AMERICAN PROSTHODONTIC SOCIETY, founded in 1928, is a small nonprofit in the Diseases & Disorders sector that reported $336K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $317K left a modest 6% surplus.

Mission

TO PROMOTE THE ADVANCEMENT OF THE DISCIPLINE OF PROSTHODONTICS BY INTEGRATING THE GENERALIST, SPECIALIST AND DENTAL LABORATORY TECHNOLOGIST IN A MANNER THAT WILL CONTINUOUSLY SEEK IMPROVEMENT OF PATIENT TREATMENT.THIS IS ACCOMPLISHED THROUGH EDUCATION AND RESEARCH.

Program Service Accomplishments

Program 1

THE ORGANIZATION CONDUCTS SCIENTIFIC MEETINGS, THE PURPOSE OF WHICH ARE TO PROVIDE EDUCATIONAL INFORMATION TO ITS MEMBERS.

Program 2

THE ORGANIZATION PROVIDES A SUBSCRIPTION TO THE JOURNAL OF PROSTHETIC DENTISTRY TO MEMBERS OF THE ORGANIZATION.

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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 $26,500

Program Service Revenue $308,068

Investment Income $980

Other Revenue $0

TOTAL REVENUE $335,548

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $316,878

TOTAL EXPENSES $316,878

Year-over-Year Comparison

	2024	2023	Change
Revenue	$335,548	$296,362	+0.1%
Expenses	$316,878	$290,444	+0.1%
Net Income	$18,670	$5,918	+2.2%

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
JONATHAN ESQUIVEL	COUNCILOR	2.00	Director	$0	$0	$0
JORDAN ZANER	COUNCILOR	2.00	Director	$0	$0	$0
KONSTANTINOS CHOCHLIDAKIS	SECRETARY	2.00	Director	$0	$0	$0
SERGIO FLORENCIO	COUNCILOR	2.00	Director	$0	$0	$0
THOMAS GRABER	COUNCILOR	2.00	Director	$0	$0	$0
VINCENZO CASTELLANO	COUNCILOR	2.00	Director	$0	$0	$0
ERNA EINARSDOTTIR	COUNCILOR	2.00	Director	$0	$0	$0
ALON PREISKEL	IMMEDIATE PAST PRESIDENT	4.00	Officer	$0	$0	$0
CARLO POGGIO	PRESIDENT	4.00	Officer	$0	$0	$0
EFFRAT HABSHA	VICE PRESIDENT	2.00	Officer	$0	$0	$0
EVANGELOS ROSSOPOULOS	EXECUTIVE DIRECTOR	4.00	Officer	$0	$0	$0
MARYSE MANASSE	TREASURER	2.00	Officer	$0	$0	$0
NESTOR SCHEJTMAN	PRESIDENT ELECT	2.00	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
2025	No data	No data	No data	No data
2024	$335,548	$316,878	$187,904	$18,670
2023	$296,362	$290,444	$167,557	$5,918
2022	$185,694	$223,884	$182,173	$-38,190
2021	$82,199	$93,786	$153,598	$-11,587
2020	$249,282	$236,137	$135,178	$13,145
2019	$242,466	$261,765	$207,145	$-19,299