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Society of Surgery of the Alimentary Tract Foundation

EIN 31-1731986 · Beverly, MA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood84 out of 100GovernanceGood80 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO BE THE PHILANTHROPIC ARM OF THE SOCIETY FOR SURGERY OF THE ALIMENTARY TRACT. THE FOUNDATION SUPPORTS THE RESEARCH AND EDUCATION MISSION OF THE SOCIETY. THE HISTORY OF THE SOCIETY DEMONSTRATES THAT RESEARCH IS THE BASIS FOR NEW TECHNIQUES, NEW PROCEDURES, AND ULTIMATELY IMPROVED PATIENT CARE. EDUCATION SUPPORTS THE RESEARCH COMPONENT BY ASSURING THAT THESE NEW DEVELOPMENTS IN SURGERY RAPIDLY BECOME PART OF EVERYDAY PRACTICE FOR THE SURGEONS.

Income
$313,920
Spending
$346,194
Spent on programs
83%
Reserves
110.9 months of spending
Largest source of income
investment income, 51%
Employees
0
Volunteers
10

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 84 out of 100. Higher than 47% of charities in its peer group (medical research, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 110.9 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 10% of income.

  • Income trend

    10 of 15

    Income fell 9% on the year before.

  • Spending floor

    15 of 15

    83% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 80 out of 100. Higher than 57% of charities in its peer group (medical research, $250k to $1m).

  • Independent board

    25 of 25

    10 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $185,485 spent. AWARDS AND GRANTS - FOR YOUNG FACULTY MEMBERS TO ASSIST IN THE ESTABLISHMENT OF INVESTIGATORS, BASIC OR CLINICAL, IN DIGESTIVE DISEASES; FOR SPEAKERS PRESENTING AT THE ANNUAL MEETING; FOR FELLOWSHIPS TO PROMOTE INTERACTION AND LEARNING EITHER AMONG SSAT MEMBERS WITHIN THE UNITED STATES OR CANADA, OR IN SURGICAL UNITS OVERSEAS; AND FOR OUTSTANDING SURGICAL EDUCATORS/MENTORS AND CLINICAL SURGEONS.
  2. $54,372 spent. AWARDS RECEPTION - THE ANNUAL SSAT FOUNDATION AWARDS RECEPTION IS THE EVENT AT WHICH THE GRANT RECIPIENTS FOR EACH YEAR'S AWARDS ARE ANNOUNCED, SO THAT THE SUCCESSES OF THE FOUNDATION CAN BE CELEBRATED. THE RECEPTION IS MEANT TO FURTHER BUILD AWARENESS OF THE FOUNDATION AND ITS EFFORTS, AND SERVES AS AN ADDITIONAL FUNDRAISING MECHANISM FOR THE FOUNDATION.
  3. $48,232 spent. RESIDENTS CONFERENCE - SSAT HELD A RESIDENT CONFERENCE AT WHICH EDUCATIONAL AND SCIENTIFIC INFORMATION IN THE MEDICAL FIELD RELATING TO ALIMENTARY TRACT SURGERY IS IMPARTED TO THE RESIDENTS ATTENDING. THE FOUNDATION PRESENTS AWARDS AT THIS CONFERENCE.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 2000.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.