S3P

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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

2016

Legal Domicile

Phone

6307015892

Tax Period

2025-01-01 to 2025-12-31

S3P, founded in 2016, is a small nonprofit that reported $212K in total revenue in fiscal year 2025. Expenses of $238K exceeded revenue, resulting in a 13% operating deficit.

Mission

PRODUCTION OF EDUCATIONAL COURSES TO IDENTIFY WAYS TO ENHANCE THE SAFETY OF SPINAL SURGERY

Program Service Accomplishments

Program 1

Expenses: $175,301 Revenue: $0

PRODUCTION OF EDUCATIONAL COURSE(S) THAT IDENTIFY WAYS TO ENHANCE THE SAFETY OF SPINAL SURGERY

Program 2

Expenses: $46,514 Revenue: $0

EDUCATIONAL WEBSITE CONTENT AND HOSTING EXPENSES

Program 3

Expenses: $10,000 Revenue: $0

GRANT TO COLUMBIA UNIVERSITY TO FUND DEVELOPMENT OF A MACHINE LEARNING TOOL TO IMPROVE INTRAOPERATIVE NERUOPHYSIOLOGICAL MONITORING

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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 (2025)

Revenue Breakdown

Contributions & Grants $179,450

Program Service Revenue $32,182

Investment Income $0

Other Revenue $0

TOTAL REVENUE $211,632

Expense Breakdown

Grants Paid $10,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $231,815

Other Expenses $228,380

TOTAL EXPENSES $238,380

Year-over-Year Comparison

	2025	2024	Change
Revenue	$211,632	$219,636	0.0%
Expenses	$238,380	$184,225	+0.3%
Net Income	$-26,748	$35,411	-1.8%

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

N/A

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
MICHAEL VITALE MD MPH	PRESIDENT	5.00	Director	$0	$0	$0
RAJIV SETHI MD PHD	SECRETARY	5.00	Director	$0	$0	$0
DAVID SKAGGS MD	MEMBER AT LARGE	5.00	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
2025	$211,632	$238,380	$176,346	$-26,748
2024	$219,636	$184,225	$202,968	$35,411