Association of Military Surgeons of the United States

Nonprofit profile at a glance

EIN
530029355
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Gaithersburg, MD, USA
Phone
3018978800
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Surgery Specialties

Official website

Reported finances

Revenue
$4,708,717
Expenses
$2,554,616
Assets
$9,598,250
Liabilities
$1,724,910

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

Leadership & pay

13 people listed

Highest reported compensation

  • John M Cho MD (Executive Dir.): $254,320 total reported compensation
  • Ken Canestrini (COO): $210,000 total reported compensation

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

Overview

Mission

Amsus works to provide for the advancement of federal medicine by providing a forum and continuing medical education credits for our members, contribute to the improvement of healthcare in the nation through policy study, and improve the effectiveness of the federal health care services

What it reported doing in 2024

Annual continuing education meeting: the association provides a forum for members to exchange ideas and learn more about military and federal medicine developments, issues, and topics. Through its annual meeting, members have the opportunity to meet and discuss current trends or research into the field.

Operating model

Revenue model
Other-operating. 91% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 72
  • Accountability: 90
  • Sustainability: 73
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.8%; rating input score 53
  • Program expense ratio: 74.8%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 45.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 3.76; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 18.2%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 52.8% of revenue deployed · 74.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $254K · 13 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $889K reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.