COLLEGE OF DIPLOMATES OF THE AMERICAN BOARD OF ORTHODONTICS (EIN 391316429) - 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

1988

Legal Domicile

Principal Officer

DR SANDY BIGMAN

Phone

8334623226

Tax Period

2023-09-01 to 2024-08-31

COLLEGE OF DIPLOMATES OF THE AMERICAN BOARD OF ORTHODONTICS, founded in 1988, is a small nonprofit that reported $427K in total revenue in fiscal year 2023. Revenue surged 61% from the prior year, signaling strong growth momentum. Expenses of $539K exceeded revenue, resulting in a 26% operating deficit.

Mission

TO PROMOTE AND SUPPORT THE PURSUIT OF ENHANCED QUALITY OF ORTHODONTIC CARE.

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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 $391,278

Investment Income $12,682

Other Revenue $23,099

TOTAL REVENUE $427,059

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $539,287

TOTAL EXPENSES $539,287

Year-over-Year Comparison

	2023	2022	Change
Revenue	$427,059	$266,026	+0.6%
Expenses	$539,287	$388,908	+0.4%
Net Income	$-112,228	$-122,882	-0.1%

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
DR SANDY BIGMAN	PRESIDENT	1.00	Officer Director	$0	$0	$0
DR PAUL SPROUL	PRESIDENT-ELECT	1.00	Officer Director	$0	$0	$0
DR MATT NG	SECRETARY	1.00	Officer Director	$0	$0	$0
DR NIPUL TANNA	TREASURER	1.00	Officer Director	$0	$0	$0
DR HOWARD FINE	EDITOR	1.00	Director	$0	$0	$0
DR JANE WRIGHT	COUNCILOR	1.00	Director	$0	$0	$0
DR VALERIE JENKINS	COUNCILOR	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	$427,059	$539,287	$604,235	$-112,228
2022	$462,738	$531,034	$842,950	$-68,296
2021	$308,770	$223,806	$999,116	$84,964
2020	$280,343	$266,301	$914,987	$14,042
2019	$509,933	$473,046	$905,527	$36,887

COLLEGE OF DIPLOMATES OF THE AMERICAN BOARD OF ORTHODONTICS