Partner for Surgery Inc

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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

Frank Peterson

Phone

7033388068

Tax Period

2023-01-01 to 2023-12-31

Partner for Surgery Inc, founded in 2001, is a small nonprofit in the Health Care sector that reported $335K in total revenue in fiscal year 2023. Revenue surged 22% from the prior year, signaling strong growth momentum.

Mission

Partner for Surgery enables the most impoverished in Guatemala to receive the care offered by volunteer surgical teams, by providing the community development & infrastructure that both the communities & the surgical teams lack, creating a bridge between them.

Program Service Accomplishments

Program 1

Expenses: $146,256

Cleft Surgical Support: Surgical Missions operate at out-patient clinics that include well-equipped operating rooms, a PACU, a post-op area, and a large sleeping and eating facility that can...

Cleft Surgical Support: Surgical Missions operate at out-patient clinics that include well-equipped operating rooms, a PACU, a post-op area, and a large sleeping and eating facility that can accommodate patients and their families. PfS/ACPC coordinates the transportation of patients for surgery. Every patient is accompanied by a Health Promoter, who provides all necessary patient logistics transportation, food, temporary housing. Before, during, and after each surgical week, our health promotors provide culturally appropriate care and attention to patients and their families. Our focus and commitment to each patient begin from when we first meet them until we walk them back home after surgery.

Program 2

Expenses: $95,000 Revenue: $46,470

Cleft Infant Nutrition Program: The Cleft Infant Nutrition Program provides Health Promoter family visits, formula, and supplies prior to Cleft Palate Surgery. The goal is to ensure these children...

Cleft Infant Nutrition Program: The Cleft Infant Nutrition Program provides Health Promoter family visits, formula, and supplies prior to Cleft Palate Surgery. The goal is to ensure these children are in good health to and ready for their surgery.

Program 3

Expenses: $62,285

Medical Mission and Surgical Mission Coordination: Surgical Missions are designed to bring teams of professional doctors from the United States and Canada to provide for the surgical needs of...

Medical Mission and Surgical Mission Coordination: Surgical Missions are designed to bring teams of professional doctors from the United States and Canada to provide for the surgical needs of patients in Guatemala who do not have the resources necessary to access this type of service. Patients who receive surgery have been evaluated and identified previously by our teams during our Rural Medical Missions.

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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 $277,094

Program Service Revenue $61,265

Investment Income $-2,966

Other Revenue $0

TOTAL REVENUE $335,393

Expense Breakdown

Grants Paid $190,720

Salaries & Benefits $58,927

Fundraising Expenses $35,559

Program Expenses $319,865

Other Expenses $117,280

TOTAL EXPENSES $366,927

Year-over-Year Comparison

	2023	2022	Change
Revenue	$335,393	$274,864	+0.2%
Expenses	$366,927	$313,727	+0.2%
Net Income	$-31,534	$-38,863	-0.2%

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

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
Todd Peterson	President	4.00	Officer Director	$0	$0	$0
Frank Peterson	Treasurer	15.00	Officer Director	$0	$0	$0
Patricia Van Scoyoc	Director	1.00	Director	$0	$0	$0
Edward Butler	Director	8.00	Director	$0	$0	$0
Beatriz Coningham	Director	0.50	Director	$0	$0	$0
Donald Heebner	Director	2.00	Director	$0	$0	$0
Dr Lawrence Coleman	Director	2.00	Director	$0	$0	$0
Ellen Davis-Zapata	Director	1.00	Director	$0	$0	$0
John McNeill Gibson	Director	1.00	Director	$0	$0	$0
Dharma Pachner	Director	5.00	Director	$0	$0	$0
Diane Heebner	Secretary	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
2024	No data	No data	No data	No data
2023	$335,393	$366,927	$408,928	$-31,534
2022	$274,864	$313,727	$407,131	$-38,863
2021	$331,813	$260,333	$440,058	$71,480
2020	$315,145	$239,690	$347,112	$75,455