American Cryonics Society Inc

Nonprofit profile at a glance

EIN
942398719
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Cupertino, CA, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$173,764
Expenses
$52,715
Assets
$1,018,687
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JAMES R YOUNT (President)
  • ALAN CULLERS (Vice President)

People named in this filing

  • JAMES R YOUNT (President)
  • YORK PORTER (GOVERNOR)
  • ALAN CULLERS (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Mission of the American Cryonics Society is to support research and education (public awareness) for cryonics and cryobiology.

What it reported doing in 2024

Program service accomplishments the organization achieved the following exempt purpose:1. Maintained the cryopreservation of humans (cadavers) and animal subjects at cryogenic temperatures for future assessment and experimentation for the advancement of cryobiological medical science and technology. Purchased and maintained equipment and material to advance said research.2. Supported the research and education (public awareness) for cryonics and cryobiology. Maintained a website with research reports and other information, as well as general information and appropriate links.3. Supported a scientific research program in cooperation with other companies, including the immortalist society, the cryonics institute, and suspended animation, inc. 4. Maintained phone listings and advertisments and answered questions by phone, mail, and email. Performed interviews and provided information to interested persons or organizations.5. Co-published a magazine on research and other matters that are of interest to readers and distributed them to subscribers, members, and inquirers. This includes the publication and distribution of results of cryobiological observations and ongoing experimentation.6. Attended conferences and other meetings with persons and organizations who share the organization's basic mission. Made presentations at such conferences.

Operating model

Revenue model
Investment-supported. 91% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 90% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 91
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.2%; rating input score 30
  • Program expense ratio: 91.4%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 69.7%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 19.32; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 30.2% of revenue deployed · 91.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $48K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.