American College of Osteopathic Surgeons Trust Fund (EIN 436099870) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1967

Legal Domicile

Principal Officer

Valerie L Sheridan

Phone

7036840416

Tax Period

2023-07-01 to 2024-06-30

American College of Osteopathic Surgeons Trust Fund, founded in 1967, is a micro nonprofit that reported $99K in total revenue in fiscal year 2017. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $123K exceeded revenue, resulting in a 24% operating deficit.

Mission

To recognize members' contributions to osteopathic surgery and to support programs.

🔒

Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $30,904

Program Service Revenue $0

Investment Income $81,214

Other Revenue $0

TOTAL REVENUE $112,118

Expense Breakdown

Grants Paid $134,800

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $170,000

Other Expenses $36,447

TOTAL EXPENSES $171,247

Year-over-Year Comparison

	2023	2022	Change
Revenue	$112,118	$136,623	-0.2%
Expenses	$171,247	$184,213	-0.1%
Net Income	$-59,129	$-47,590	+0.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$224,735

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ray Morrison	Chairman	1.00	Officer Director	$0	$0	$0
Kristen Conrad-Schnetz	Trustee	1.00	Director	$0	$0	$0
Francesco Mangano	Trustee	1.00	Director	$0	$0	$0
W Britt Zimmerman	Trustee	1.00	Director	$0	$0	$0
J Bracken Burns	Trustee	1.00	Director	$0	$0	$0
Valerie Sheridan	CEO	1.00	Officer	$0	$38,692	$224,735

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	$112,118	$171,247	$1,478,749	$-59,129
2023	$136,623	$184,213	$1,295,106	$-47,590
2022	$144,575	$161,662	$1,183,900	$-17,087
2021	$125,097	$105,288	$1,291,884	$19,809
2020	$88,235	$175,532	$1,047,958	$-87,297
2019	$152,431	$117,579	$1,183,682	$34,852
2018	$99,314	$123,435	$1,080,634	$-24,121

American College of Osteopathic Surgeons Trust Fund