THE OREGON CHAPTER OF THE FELLOWS … - Form 990 Financial Data

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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

1976

Legal Domicile

Principal Officer

SANDEEP KUMAR MD

Phone

5033717457

Tax Period

2023-10-01 to 2024-09-30

THE OREGON CHAPTER OF THE FELLOWS OF THE AMERICAN COLLEGE OF SURGEONS, founded in 1976, is a micro nonprofit that reported $75K in total revenue in fiscal year 2023. Revenue surged 281% from the prior year, signaling strong growth momentum.

Mission

TO UPHOLD THE MISSION OF THE AMERICAN COLLEGE OF SURGEONS: "DEDICATED TO IMPROVING THE CARE OF THE SURGICAL PATIENT AND TO SAFE GUARDING STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT."TO PROVIDE OPPORTUNITIES FOR MENTORING BETWEEN SURGEONS AND SURGICAL RESIDENTS.TO FOSTER FELLOWSHIP AMONG THE SURGEONS OF OREGON.TO ENHANCE THE EDUCATIONAL OPPORTUNITIES OF MEMBERS WITH AN ANNUAL INTERACTIVE SCIENTIFIC FORUM OF ORIGINAL BASIC AND CLINICAL RESEARCH AND VISITING SURGICAL EXPERTS.TO UPHOLD THE HIGHEST STANDARDS OF PATIENT CARE. WHEN APPROPRIATE THE CHAPTER WILL COOPERATE WITH OTHER LOCAL AND STATE MEDICAL SOCIETIES AND WORTHY CIVIC GROUPS TO ACHIEVE THIS AIM. TO PROMOTE DIALOGUE AND HELP FRAME DISCUSSION FOR UNRESOLVED AND/OR CONTROVERSIAL CLINICAL AND SOCIO-ECONOMIC ISSUES CONFRONTING OUR MEMBERSHIP.

Program Service Accomplishments

Program 1

THE PURPOSE OF THIS ORGANIZATION IS TO IMPROVE THE CARE OF SURGICAL PATIENTS AND SAFEGUARD STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT. THIS IS ACCOMPLISHED THROUGH PROVIDING...

THE PURPOSE OF THIS ORGANIZATION IS TO IMPROVE THE CARE OF SURGICAL PATIENTS AND SAFEGUARD STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT. THIS IS ACCOMPLISHED THROUGH PROVIDING SUPPORT FOR MEMBERS AND HOSTING MEETINGS FOR MEMBERS TO PROVIDE CUTTING EDGE EDUCATION IN THE SURGICAL SPECIALTIES.

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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 $45,900

Program Service Revenue $29,250

Investment Income $1

Other Revenue $0

TOTAL REVENUE $75,151

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $80,645

TOTAL EXPENSES $80,645

Year-over-Year Comparison

	2023	2022	Change
Revenue	$75,151	$19,703	+2.8%
Expenses	$80,645	$19,474	+3.1%
Net Income	$-5,494	$229	-25.0%

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
SANDEEP KUMAR MD	PRESIDENT	1.00	Officer Director	$0	$0	$0
BERT STEWART MD	PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
LASZLO KIRALY MD	COUNCILOR	0.50	Director	$0	$0	$0
ALEXIS MOREN MD	COUNCILOR	0.50	Director	$0	$0	$0
DANIEL HERZIG MD	COUNCILOR	0.50	Director	$0	$0	$0
VASSILIKI TSIKITIS MD	COUNCILOR	0.50	Director	$0	$0	$0
JENNIFER WATTERS MD	COUNCILOR	0.50	Director	$0	$0	$0
SARAH WONN MD	COUNCILOR	0.50	Director	$0	$0	$0
RAPHAEL EL YOUSSEF MD	COUNCILOR	0.50	Director	$0	$0	$0
ARVIN CHUN-YIN GEE MD	COUNCILOR	0.50	Director	$0	$0	$0
JOHN HANDY MD	COUNCILOR	0.50	Director	$0	$0	$0
NICHOLE INGALLS MD	COUNCILOR	0.50	Director	$0	$0	$0
JASON JUNDT MD	COUNCILOR	0.50	Director	$0	$0	$0
ANTHONY GUITIERREZ BS	COUNCILOR	0.50	Director	$0	$0	$0
PHILIPPA NEWELL MD	COUNCILOR	0.50	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	$75,151	$80,645	$4,420	$-5,494
2023	$19,703	$19,474	$9,914	$229
2022	$63,257	$68,876	$9,435	$-5,619
2021	$37,850	$34,979	$17,554	$2,871
2020	$44,295	$32,884	$15,093	$11,411
2019	$36,626	$49,237	$4,922	$-12,611
2018	$98,271	$99,696	$19,158	$-1,425

THE OREGON CHAPTER OF THE FELLOWS OF THE AMERICAN COLLEGE OF SURGEONS