International Board of Shoulder and Elbow Surgery
Nonprofit profile at a glance
- EIN
- 812982743
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-N 2018
- Location
- New York, NY, USA
- Phone
- 2123050998
- Rating confidence
- Limited
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $0
- Expenses
- $9,717
- Assets
- $1,011,740
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
People named in this filing
- JOSEPH P IANNOTTI (CHAIR)
- DANIEL MOYA (SECRETARY)
- WILLIAM LEVINE (TREASURER)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Ibses is an all-volunteer organization that supports, guides, and presents a triennial educational and scientific research-based conference known as the international congress of shoulder and elbow surgery (the conference). The conference's paramount focus is on education, scientific developments, and learning with respect to the diagnosis, treatment, and care, particularly by surgical means, of shoulder and elbow trauma and disease.
What it reported doing in 2025
Conferences have been held every third year in various locations, including the u.s., japan, france, finland, australia, south africa, and south korea. The conferences contribute significantly to education on the diagnosis, cure, and treatment of elbow or shoulder trauma or disease, have encouraged and facilitated scientific exchange and awareness for the benefit of the public, and have greatly benefited the advancement of the public health of affected persons. The proceedings and the scientific and educational papers presented at the conference are published in world-class educational journals such as the journal of shoulder and elbow surgery. Significant educational or scientific information, knowledge, and/or best practices covered at the conferences are generally broadly disseminated in the public interest. Ibses performs these activities, ensures continuity, conducts mission-related activity between conferences including the continued coordination among various national and international nonprofit and governmental institutions that support the activities and goals of the conferences, and ensures on an ongoing basis that each conference meets the intended educational and scientific objectives. Ibses will advise and guide future conferences, support future conferences with seed funding, evaluate proposals for conferences, and support activities relating to the diagnosis, cure, and treatment of shoulder and elbow trauma or disease, particularly by surgical means.
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 16
- Transparency & Controls: 80
- Accountability: 88
- Sustainability: 43
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 21.8%; rating input score 22
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 9th 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; 64th 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: Limited
- Total-asset coverage ratio: 104.12; rating input score 96; 96th 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 58; 58th percentile among comparable filings
Growth
- Program expense growth: -182.1% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: -200% per year; rating input score 0; 0th percentile among comparable filings
- Asset growth: -1% per year; rating input score 0; 32nd percentile among comparable filings
Details
- Where the money goes: 21.8% of spending went to programs
- Governance: 11 of 11 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $2K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2024 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: Program expense ratio scored 22/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.