ACADEMY OF SURGICAL RESEARCH

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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

1982

Legal Domicile

Principal Officer

JOSE NEGRON-GARCIA

Phone

7632356460

Tax Period

2024-01-01 to 2024-12-31

ACADEMY OF SURGICAL RESEARCH, founded in 1982, is a micro nonprofit in the Science & Technology sector that reported $86K in total revenue in fiscal year 2024. Revenue fell 65% from the prior year — a significant decline worth monitoring. Expenses of $184K exceeded revenue, resulting in a 115% operating deficit.

Mission

FOUNDED IN 1982, THE ACADEMY OF SURGICAL RESEARCH PROMOTES THE ADVANCEMENT OF PROFESSIONAL AND ACADEMIC STANDARDS, EDUCATION AND RESEARCH IN THE ARTS AND SCIENCES OF EXPERIMENTAL SURGERY.

Program Service Accomplishments

Program 1

Expenses: $80,095

PUBLICATION OF QUARTERLY "JOURNAL OF INVESTIGATIVE SURGERY- AND NEWSLETTER ADDRESSING SURGICAL RESEARCH AND INNOVATIVE TECHNIQUES. ORGANIZE WORKSHOPS AND CONFERENCES ADDRESSING SURGICAL RESEARCH AND...

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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 $12,300

Program Service Revenue $73,105

Investment Income $212

Other Revenue $0

TOTAL REVENUE $85,617

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $93,180

Other Expenses $184,042

TOTAL EXPENSES $184,042

Year-over-Year Comparison

	2024	2023	Change
Revenue	$85,617	$246,525	-0.7%
Expenses	$184,042	$246,992	-0.3%
Net Income	$-98,425	$-467	+209.8%

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
JEN SWEET	LIAISON OFFI	0.50	Officer	$0	$0	$0
JOSE NEGRON-GARCIA	PRESIDENT EL	0.50	Officer	$0	$0	$0
AMY MARTUNAS	DIRECTOR AT	0.50	Director	$0	$0	$0
STEVEN KREUSER	PRESIDENT	1.00	Officer	$0	$0	$0
LESLIE STOL	IMMEDIATE PA	0.50	Officer	$0	$0	$0
GAYLE NUGENT	DIRECTOR AT	0.50	Director	$0	$0	$0
MARY JANE PERKINS	DIRECTOR AT	0.50	Director	$0	$0	$0
JON EHRMANN	SECRETARY/TR	1.00	Officer	$0	$0	$0
FRED EMOND	DIRECTOR AT	0.50	Director	$0	$0	$0
KATHRYN NICHOLS	DIRECTOR AT	0.50	Director	$0	$0	$0
DARCY GAGNE	DIRECTOR AT	0.50	Director	$0	$0	$0
CHRISTINE SIEBERT	DIRECTOR	1.00	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	$85,617	$184,042	$109,502	$-98,425
2023	$246,525	$246,992	$139,997	$-467
2022	$214,874	$212,145	$128,440	$2,729
2021	$167,670	$150,743	$121,580	$16,927
2020	$156,999	$138,801	$120,299	$18,198