San Diego Shoulder Institute
Nonprofit profile at a glance
- EIN
- 870765789
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Carlsbad, CA, USA
- Phone
- 9516956800
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $937,078
- Expenses
- $1,034,783
- Assets
- $404,201
- Liabilities
- $36,450
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- JAMES C ESCH MD (CEO)
- JON JP WARNER MD (PRESIDENT)
- MATTHEW PROVENCHER MD (VICE PRESIDENT)
People named in this filing
- JAMES C ESCH MD (CEO)
- JON JP WARNER MD (PRESIDENT)
- MATTHEW PROVENCHER MD (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 san diego shoulder institute is to promote the development and dissemination of education related to shoulder disorders to physicians and allied health clinicians.
What it reported doing in 2024
Sdsi has achieved its mission by offering a quality educational forum for 28 years. Course statistics validate sdsi is impacting national and international physician competence and performance.
Operating model
- Revenue model
- Earned-program. 79% of the money available for current operations came from fees and other program 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 92
- Accountability: 64
- Sustainability: 28
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.5%; rating input score 90
- Program expense ratio: 80.6%; rating input score 81
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -10.4%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.39; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
- Revenue growth: -2.6% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: 4% per year; rating input score 100; 34th percentile among comparable filings
Details
- Where the money goes: 89.5% of revenue deployed · 80.6% of spending went to programs
- Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $834K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 10 filing years from 2014 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 44/100.