The Society for Surgery of the Alimentary Tract Inc
Nonprofit profile at a glance
- EIN
- 366147052
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Beverly, MA, USA
- Phone
- 9789278330
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Digestive Diseases, Disorders
Reported finances
- Revenue
- $1,780,102
- Expenses
- $1,477,963
- Assets
- $5,900,274
- Liabilities
- $342,973
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- VIC VELANOVICH MD (CHAIR/PRESIDENT)
- TAYLOR S RIALL MD PHD (PRESIDENT/PRES-ELECT)
- SAMUEL SHUCHLEIB CHABA MD (VICE PRESIDENT)
- RANJAN SUDAN MD (VICE PRESIDENT (5/24))
Highest reported compensation
- TIMOTHY M PAWLIK MD MPH PHD (TRUSTEE): $60,000 total reported compensation
- ANNE LIDOR MD (SECRETARY): $7,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The objectives of the society for surgery of the alimentary tract are; 1.) to stimulate, foster, and provide surgical leadership in the art and science of patient care; 2.) to teach and research the diseases and functions of the alimentary tract; 3.) to provide a forum for the presentation of such knowledge; and 4.) to encourage training opportunities, funding, and scientific publications supporting the foregoing activities.
What it reported doing in 2024
Officers, committees, and representatives - expenses related to the governance and oversight of the society's educational initiatives including keeping the membership informed of its own and other medical society developments.global outreach - awards, grants, and educational efforts to support international chapters.
Operating model
- Revenue model
- Earned-program. 61% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.
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 the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 77
- Accountability: 84
- Sustainability: 70
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 53.5%; rating input score 54
- Program expense ratio: 66.1%; rating input score 66
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Limited
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Limited
- Conducts site visits: Limited
- Requires grant agreements: Limited
- May require repayment: Limited
- Grant itemization coverage: 99.2%; rating input score 99; 48th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 17%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 3.99; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 4.6%; rating input score 54; 54th percentile among comparable filings
Growth
- Program expense growth: 2.9% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 8.6% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: 53.5% of revenue deployed · 66.1% of spending went to programs
- Governance: 20 of 20 board members independent · 5 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $977K in reported program spending
- Leadership: top reported pay $60K · 27 people listed
- Highest-paid contractors: 1 contractor listed · $635K reported
- Consistency: 28 of 29 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and related organizations
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 54/100.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.
- Review — Sustainability: Officer compensation ratio scored 54/100.