Nonprofit · EIN 92-1345276
COMPREHENSIVE SPINE STUDY GROUP
Tax-exempt · BELVEDERE, CA 94920
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $17 | $40,232 | -$40,215 | $168,722 | $0 | $168,722 |
| December 31, 2024 | 990-EZ | $151,015 | $22,822 | $128,193 | $208,937 | $0 | $208,937 |
| December 31, 2023 | 990-EZ | $129,380 | $48,636 | $80,744 | $80,744 | $0 | $80,744 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $17
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $40,232
Balance sheet and other
- Total assets, start of year
- $208,937
- Total assets, end of year
- $168,722
- Total liabilities, end of year
- $0
- Net assets, end of year
- $168,722
- Cash, savings and investments
- $168,722
- Gross receipts
- $17
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph Osorio | President | 10 | $0 |
| Lee Tan | Treasure | 10 | $0 |
| Jun Kim | Secretary | 10 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph Osorio | President | 10 | $0 |
| Lee Tan | Treasure | 10 | $0 |
| Jun Kim | Secretary | 10 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph Osorio | President | 10 | $0 |
| Lee Tan | Treasure | 10 | $0 |
| Jun Kim | Secretary | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 303 BELVEDERE AVE, BELVEDERE, CA 94920-2426
- Signed the 990-EZ
- Lee Tan, Treasure
- Phone
- (419) 236-8831
- Website
- http://spinecssg.org
California records
California keeps its own records of charities and corporations. Search them by EIN 92-1345276 or by the name COMPREHENSIVE SPINE STUDY GROUP.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Non-for profit Medical research organization to advance understanding spine care
Program accomplishments
- The Comprehensive Spine Study Group (CSSG) is a group of highly trained spine surgeons dedicated to answering questions and forming solutions for the advancement of spine surgery and the treatment of spinal conditions. We are committed to leveraging big data to change the paradigm of how clinical research is being performed and generating the highest quality published research on spine surgery.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 92-1345276
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Medical research (H96)
- Assets (IRS master file)
- $168,722
- Income (IRS master file)
- $17
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $17 | $40,232 | $168,722 | IRS |
| 990-EZ | December 2024 | $151,015 | $22,822 | $208,937 | IRS |
| 990-EZ | December 2023 | $129,380 | $48,636 | $80,744 | XML |
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 92-1345276).
Questions about COMPREHENSIVE SPINE STUDY GROUP
- What is the EIN of COMPREHENSIVE SPINE STUDY GROUP?
- The employer identification number (EIN) of COMPREHENSIVE SPINE STUDY GROUP is 92-1345276.
- Is COMPREHENSIVE SPINE STUDY GROUP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to COMPREHENSIVE SPINE STUDY GROUP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMPREHENSIVE SPINE STUDY GROUP file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of COMPREHENSIVE SPINE STUDY GROUP 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 COMPREHENSIVE SPINE STUDY GROUP last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of COMPREHENSIVE SPINE STUDY GROUP?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does COMPREHENSIVE SPINE STUDY GROUP have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $17, expenses of $40,232 and total assets of $168,722 at year end.
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