AMERICAN COLLEGE OF SURGEONS (EIN 362192800) - 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

1912

Legal Domicile

Principal Officer

BETH H SUTTON

Phone

3122025000

Tax Period

2024-07-01 to 2025-06-30

AMERICAN COLLEGE OF SURGEONS, founded in 1912, is a major nonprofit in the Education sector that reported $177.5M in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $34.9M, a strong 20% operating margin.

Mission

TO IMPROVE THE QUALITY OF CARE OF THE SURGICAL PATIENT THROUGH EDUCATION AND RESEARCH.

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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 $24,967,423

Program Service Revenue $101,392,562

Investment Income $48,257,376

Other Revenue $2,853,559

TOTAL REVENUE $177,470,920

Expense Breakdown

Grants Paid $2,216,315

Salaries & Benefits $79,984,498

Fundraising Expenses $707,095

Program Expenses $112,168,259

Other Expenses $60,348,603

TOTAL EXPENSES $142,549,416

Year-over-Year Comparison

	2024	2023	Change
Revenue	$177,470,920	$141,709,501	+0.3%
Expenses	$142,549,416	$142,611,530	0.0%
Net Income	$34,921,504	$-902,029	-39.7%

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

532

Volunteers

2000

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

$2,415,177

Total Directors

$261,972

Key Employees

$3,130,724

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LENA M NAPOLITANO DIR	(THRU 10/24)/V.CHAIR (AS OF 10/24)	39.00	Officer Director	$25,001	$0	$25,001
BETH H SUTTON	ACS PRESIDENT (AS OF 10/24)	1.00	Officer Director	$662	$0	$662
FABRIZIO MICHELASSI V CHAIR	(THRU 10/24)/ CHAIR (AS OF 10/24)	1.00	Officer Director	$0	$0	$0
HENRI R FORD	ACS PRESIDENT (THRU 10/24)	1.00	Officer Director	$73,809	$0	$73,809
ANTHONY ATALA CHAIR	(THRU 10/24) / DIR. (AS OF 10/24)	1.00	Director	$0	$0	$0
CAROL L BROWN	DIRECTOR	1.00	Director	$0	$0	$0
FRANCOISE P CHAGNON	DIRECTOR	1.00	Director	$0	$0	$0
ANNESLEY AJ W COPELAND	DIRECTOR	1.00	Director	$0	$0	$0
JAMES C DENNENY III	DIRECTOR (THRU 10/24)	1.00	Director	$0	$0	$0
DANIEL L DENT	DIRECTOR (AS OF 10/24)	1.00	Director	$0	$0	$0
AUDRA A DUNCAN	DIRECTOR (AS OF 10/24)	1.00	Director	$0	$0	$0
TIMOTHY J EBERLEIN	DIRECTOR (THRU 10/24)	39.00	Director	$162,500	$0	$162,500
DIANA L FARMER	DIRECTOR	1.00	Director	$0	$0	$0
LIANE S FELDMAN	DIRECTOR	1.00	Director	$0	$0	$0
JAMES W FLESHMAN JR	DIRECTOR	1.00	Director	$0	$0	$0
ARUN K GOSAIN	DIRECTOR (AS OF 10/24)	1.00	Director	$0	$0	$0
ANDREA A HAYES-DIXON	DIRECTOR	1.00	Director	$0	$0	$0
SANJAY R PARIKH	DIRECTOR (AS OF 10/24)	1.00	Director	$0	$0	$0
LINDA G PHILLIPS	DIRECTOR (THRU 10/24)	1.00	Director	$0	$0	$0
SARWAT SALIM	DIRECTOR	1.00	Director	$0	$0	$0
MARK T SAVARISE	DIRECTOR (THRU 07/24)	1.00	Director	$0	$0	$0
KENNETH W SHARP	DIRECTOR	1.00	Director	$0	$0	$0
ANTON N SIDAWY	DIRECTOR (THRU 07/24)	1.00	Director	$0	$0	$0
STEVEN C STAIN MD	DIRECTOR	1.00	Director	$0	$0	$0
GARY L TIMMERMAN	DIRECTOR	1.00	Director	$0	$0	$0
SHELLY D TIMMONS	DIRECTOR	1.00	Director	$0	$0	$0
DAVID J WELSH	DIRECTOR	1.00	Director	$0	$0	$0
PHILIP R WOLINSKY	DIRECTOR	1.00	Director	$0	$0	$0
DOUGLAS E WOOD	DIRECTOR	1.00	Director	$0	$0	$0
DON K NAKAYAMA	TREASURER	1.00	Officer	$0	$0	$0
DENNIS H KRAUS	SECOND VP (AS OF 10/24)	1.00	Officer	$0	$0	$0
DEBORAH A KUHLS	SECOND VP (THRU 10/24)	1.00	Officer	$0	$0	$0
SHERRY M WREN	SECRETARY	1.00	Officer	$0	$0	$0
PATRICIA L TURNER	EXECUTIVE DIRECTOR & CEO	38.00	Officer	$1,151,185	$299,707	$1,450,892
PAIGE A RODGERS	CFO	38.00	Officer	$660,957	$96,697	$757,654
NANCY L GANTT	FIRST VP (AS OF 10/24)	1.00	Officer	$10,595	$0	$10,595
TYLER G HUGHES	FIRST VP (THRU 10/24)	39.00	Officer	$96,564	$0	$96,564
AJIT SACHDEVA	SVP, EDUCATION	40.00	Key Emp	$907,257	$312,801	$1,220,058
CLIFFORD KO	SVP, QUALITY PROGRAMS	40.00	Key Emp	$979,836	$177,676	$1,157,512
MICHAEL J SUTHERLAND	SVP, MEMBER SERVICES	40.00	Key Emp	$619,563	$133,591	$753,154
MICHELLE MCGOVERN	CHIEF HR OFFICER	40.00	Highest	$571,329	$201,828	$773,157
RONALD J WEIGEL	MEDICAL DIRECTOR, CANCER PROGRAMS	40.00	Highest	$710,845	$38,776	$749,621
CHRISTIAN D SHALGIAN	SVP. ADVOCACY AND HEALTH	40.00	Highest	$484,787	$173,330	$658,117
GIRMA TEFERA	MEDICAL DIRECTOR, ACS HOPE	40.00	Highest	$475,534	$137,113	$612,647
LEWIS FLINT EDITOR OF	SELECTED READINGS (THRU 06/25)	40.00	Highest	$529,635	$-300,156	$229,479

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	$177,470,920	$142,549,416	$773,004,565	$34,921,504
2024	No data	No data	No data	No data
2023	$129,513,600	$139,911,745	$678,424,966	$-10,398,145
2022	$152,942,279	$120,729,805	$657,204,264	$32,212,474
2021	$148,435,585	$117,794,212	$699,715,170	$30,641,373
2020	$134,561,979	$124,455,383	$595,958,812	$10,106,596
2019	$121,389,500	$119,803,140	$625,589,543	$1,586,360
2018	$141,673,902	$115,742,545	$620,378,188	$25,931,357

AMERICAN COLLEGE OF SURGEONS