Comprehensive Spine Study Group
Nonprofit profile at a glance
- EIN
- 921345276
- IRS 990-EZ coverage
- 2023–2025
- Forms available
- Form 990-EZ 2025
- Location
- Belvedere, CA, USA
- Phone
- 4192368831
- Rating
- 36
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Neurology, Neuroscience Research
Reported finances
- Revenue
- $17
- Expenses
- $40,232
- Assets
- $168,722
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Joseph Osorio (President)
People named in this filing
- Joseph Osorio (President)
- Lee Tan (Treasure)
- Jun Kim (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Non-for profit Medical research organization to advance understanding spine care
What it reported doing in 2025
The Comprehensive Spine Study Group (CSSG) is a group of highly trained spine surgeons dedicated to answering questions and forming solutions for the advancement of spine surgery and the treatment of spinal conditions. We are committed to leveraging big data to change the paradigm of how clinical research is being performed and generating the highest quality published research on spine surgery.
Operating model
- Revenue model
- Investment-supported. 100% of the money available for current operations came from recurring investment income.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 82
- Sustainability: 38
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -236,558.8%; rating input score 0; 0th percentile among comparable filings
- Total-asset coverage ratio: 4.19; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -105.9% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: -69.2% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: 28.8% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2023 to 2025
- 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Sustainability: Operating margin scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.