Nonprofit · EIN 46-1205169
SOCIETY FOR ARTHRITIC JOINT SURGERY INC
Tax-exempt · TIFTON, GA 31793
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $82,910 | $118,933 | -$36,023 | $17,298 | $0 | $17,298 |
| December 31, 2024 | 990 | $80,310 | $113,194 | -$32,884 | $53,321 | $0 | $53,321 |
| December 31, 2023 | 990 | $58,505 | $44,323 | $14,182 | $86,205 | $0 | $86,205 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $82,910
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $825
- Travel
- $1,965
- Program services (functional)
- $114,573
- Management and general (functional)
- $4,360
Balance sheet and other
- Total assets, start of year
- $53,321
- Total assets, end of year
- $17,298
- Total liabilities, end of year
- $0
- Net assets, end of year
- $17,298
- Gross receipts
- $82,910
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2012
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAULA J SPICER RN CRNFA | EXECUTIVE DIRECTOR Trustee or director | 5 | $0 |
| RANDY RUARK | PRESIDENT ELECT/PROGRAM CHARIMAN Trustee or director | 1 | $0 |
| DAVID ANDERSON | MEMBER-AT-LARGE Trustee or director | 1 | $0 |
| DAVID BANKS | SECRETARY/TREASURER Officer | 1 | $0 |
| JAMES W HARKESS MD | HISTORIAN Officer | 1 | $0 |
| JEFF KENNEDY | PRESIDENT Officer | 1 | $0 |
| SEAN DINGLE | VICE PRESIDENT/ MEMBERSHIP CHAIRMAN Officer | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY RUARK | VICE PRESIDENT Officer | 1 | $0 |
| DAVID BANKS | PRESIDENT/TREASURER Officer | 1 | $0 |
| JAMES W HARKESS MD | HISTORIAN Officer | 1 | $0 |
| SEAN DINGLE | MEMBER AT LARGE Officer | 1 | $0 |
| PAULA J SPICER RN CRNFA | EXECUTIVE DIRECTOR Officer | 5 | $0 |
| JEFF KENNEDY | PRESIDENT ELECT Officer | 1 | $0 |
| DON POLAKOFF | IMMEDIATE PAST PRESIDENT Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY RUARK | VICE PRESIDENT Officer | 1 | $0 |
| DAVID BANKS | PRESIDENT/TREASURER Officer | 1 | $0 |
| JAMES W HARKESS MD | HISTORIAN Officer | 1 | $0 |
| SEAN DINGLE | MEMBER AT LARGE Officer | 1 | $0 |
| PAULA J SPICER RN CRNFA | EXECUTIVE DIRECTOR Officer | 5 | $0 |
| JEFF KENNEDY | PRESIDENT ELECT Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7630, TIFTON, GA 31793-7630
- In care of
- % PAULA SPICER
- Mailing address (990-N for 2012)
- 2840 Saddlebrook Way NW, Marietta GA 30064
- Principal officer (990 for 2025)
- DR DAVID BANKS, 1610 JOHN ORR DRIVE, TIFTON, GA 31794
- Principal officer (990-N for 2012)
- David Banks, 4281 Forest Lake W, Tifton GA 31794
- Signed the 990
- DR DAVID BANKS, TREASURER
- Phone
- (404) 983-2587
- Website
- www.thesajs.com
- Return prepared by
- CRI ADVISORS LLC
Mission
FOSTER SHARING OF KNOWLEDGE BETWEEN ORTHOPAEDIC SURGEONS IN ORDER TO ENHANCE THEIR ABILITY TO PROVIDE CARE TO PATIENTS.
Program accomplishments
- HOST ANNUAL EDUCATIONAL CONFERENCE FOR MEMBERS.Expenses $114,573
- PROVIDE PLATFORM FOR MEMBERS TO SHARE RESOURCES AND INFORMATION WITHIN THEIR PROFESSIONrevenue $82,910
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-1205169
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S46)
- Assets (IRS master file)
- $17,298
- Income (IRS master file)
- $82,910
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $82,910 | $118,933 | $17,298 | XML |
| 990 | December 2024 | $80,310 | $113,194 | $53,321 | XML |
| 990 | December 2023 | $58,505 | $44,323 | $86,205 | XML |
| 990 | December 2022 | $57,275 | $60,658 | $72,023 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2012 Officer: David Banks | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-1205169).
Questions about SOCIETY FOR ARTHRITIC JOINT SURGERY INC
- What is the EIN of SOCIETY FOR ARTHRITIC JOINT SURGERY INC?
- The employer identification number (EIN) of SOCIETY FOR ARTHRITIC JOINT SURGERY INC is 46-1205169.
- Is SOCIETY FOR ARTHRITIC JOINT SURGERY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2015.
- Are donations to SOCIETY FOR ARTHRITIC JOINT SURGERY INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOCIETY FOR ARTHRITIC JOINT SURGERY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SOCIETY FOR ARTHRITIC JOINT SURGERY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOCIETY FOR ARTHRITIC JOINT SURGERY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SOCIETY FOR ARTHRITIC JOINT SURGERY INC?
- The 990 for the year ended December 31, 2025 names DR DAVID BANKS.
- Who are the officers and directors of SOCIETY FOR ARTHRITIC JOINT SURGERY INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SOCIETY FOR ARTHRITIC JOINT SURGERY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $82,910, expenses of $118,933 and total assets of $17,298 at year end.
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