Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
EIN 41-1235482 • 501(c)3 • San Francisco, CA
Profile
The mission of the american ophthalmological society is to promote excellence in patient care, education and research, to address essential issues in medicine, and to advance the art and science of ophthalmology.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 18.6% of source-year revenue.
Asset Growth
54th percentile
Faster asset growth than 54% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Up$1,068,195
Up $51,476 (+5.1%) from 2023
Liabilities
Up$3,029,434
Up $396,906 (+15%) from 2023
Net Assets
Down-$1,961,239
Down $345,430 (-21%) from 2023
Revenue
Up$268,174
Up $23,686 (+9.7%) from 2023
Expenses
Up$644,437
Up $79,185 (+14%) from 2023
Net Income
Down-$376,263
Down $55,499 (-17%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The american ophthalmological society is a professional organization formed primarily to promote ophthalmologic education, research, and the art and science of ophthalmology.
Professional organization formed primarily to promote ophthalmologic education and research.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $823,926 | $786,577 | ▼ $37,349 |
| Cash and Non-Interest-Bearing Accounts | $90,281 | $218,539 | ▲ $128,258 |
| Prepaid Expenses and Deferred Charges | $102,512 | $63,079 | ▼ $39,433 |
| Total Assets | $1,016,719 | $1,068,195 | ▲ $51,476 |
| Liabilities | |||
| Other Liabilities | $2,432,247 | $2,830,560 | ▲ $398,313 |
| Grants Payable | $145,363 | $98,370 | ▼ $46,993 |
| Deferred Revenue | $51,695 | $51,682 | ▼ $13 |
| Accounts Payable and Accrued Expenses | $3,223 | $48,822 | ▲ $45,599 |
| Total Liabilities | $2,632,528 | $3,029,434 | ▲ $396,906 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $300,967 | $334,338 | ▲ $33,371 |
| Net Assets Without Donor Restrictions | $-1,916,776 | $-2,295,577 | ▼ $378,801 |
| Total Net Assets Fund Balance | $-1,615,809 | $-1,961,239 | ▼ $345,430 |
| Total Liabilities and Net Assets / Fund Balance | $1,016,719 | $1,068,195 | ▲ $51,476 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $664,724 | $1,390 | ▲ $74,234 | - | $735,958 |
| 2023 | $571,502 | $1,430 | ▲ $96,274 | - | $664,724 |
| 2022 | $695,872 | $1,430 | ▼ $121,325 | - | $571,502 |
| 2021 | $627,756 | $1,560 | ▲ $69,142 | - | $695,872 |
| 2020 | $548,474 | $1,170 | ▲ $82,201 | - | $627,756 |
| Name | Title | Base | Total |
|---|---|---|---|
| David J Wilson Md | Executive VP / Editor | $50,000 | $50,000 |
| Name | Title |
|---|---|
| Emily Y Chew Md | Council Chair Start 5/2024 |
| Preston H Blomquist Md | Council Chair Through 5/2024 |
| Julia a Haller Md | President Start 5/2024 |
| Timothy W Olsen Md | President Through 5/2024 |
| David K Wallace Md Mph | Council Member |
| Mary E Hartnett Md | Council Member |
| Peter a Netland Md Phd | Council Member |
| Jayne S Weiss Md | Council Member Start 5/2024 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Sf-association Management Services | Management Services | 655 BEACH STREET, San Francisco, CA 94109 | $230,000 |
| The Lodge At Torrey Pines | Annual Meeting Facility Services | 11480 TORREY PINES RD, La Jolla, CA 92037 | $151,997 |
| Line Item | Amount |
|---|---|
| Other Expenses | $596,937 |
| Salaries, Compensation, and Employee Benefits | $47,500 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $324,427 | - | - | $324,427 |
| Fees for Services Management | $69,000 | $149,500 | - | $218,500 |
| Current Officers, Directors, Trustees, and Key Employees | $5,000 | $42,500 | - | $47,500 |
| Office Expenses | $6,036 | $8,634 | - | $14,670 |
| Travel | $14,457 | - | - | $14,457 |
| Fees for Services Accounting | - | $14,365 | - | $14,365 |
| Fees for Services Other | $4,390 | - | - | $4,390 |
| Insurance | - | $2,738 | - | $2,738 |
| Fees for Service Investment Mgmnt Fees | - | $2,256 | - | $2,256 |
| Fees for Services Legal | - | $1,134 | - | $1,134 |
| Total Functional Expenses | $423,310 | $221,127 | $0 | $644,437 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Related Organizations | $2,830,560 |
“Aos has a management contract with san francisco association management services (sf-ams). Under the annual contract, all personnel decisions and financial operations are the responsibility of sf-ams. Payments to sf-ams during the 2024 calendar year totaled $230,000.”
“The american ophthalmological society (aos) has one class of members who, pursuant to the aos governing documents, has the right to participate in the organization's governance: active members. Active members are graduates in medicine in good professional standing, as evidenced by an unrestricted license to practice medicine in all jurisdictions in which they are licensed, unless the member is retired from medical practice.”
“The active membership in attendance at the annual meeting votes and elects the governing body from a pool of candidates put forth by the aos council every year during the annual meeting in may.”
“Changes to the organization's bylaws must be approved by the membership.”
“The form 990 is prepared by an outside tax professional. The form is then reviewed by the finance and accounting staff of the organization's management company, with questions referred to the outside tax professional. After a full review (with modifications where necessary), the final version of the form 990 is provided to all members of the organization's voting governing body prior to filing with the internal revenue service.”
“Aos has a profound duty to its members, the larger medical community, and the public to ensure the integrity of its scientific, educational, and consumer information activities and materials. Thus, each aos council member and officer is required to disclose and manage conflict of interest or the appearance of conflicts of interest that affect this integrity. All aos leaders must disclose significant financial relationships to aos annually. Where such conflicts or perceived conflicts exist, they must be appropriately and fully disclosed and resolved. Aos has determined that a financial relationship should not restrict expert scientific, clinical, or non-clinical contributions to aos's activities provided that appropriate disclosure of such relationships is made. Similarly, it should not restrict participation in aos leadership and governance, so long as appropriate disclosure is made.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“The earnings from the organization's endowment funds are used primarily for three purposes: (i) the howe medal endowment fund is used to defray the expenses of awarding the howe medal; (ii) the verhoeff lecture endowment fund is used to defray the expenses of the verhoeff lectures; and (iii) the kennedy-snell endowment fund shall be employed for the advancement of ophthalmic science and art. The board-designated endowment fund shall be used to support the mission of aos.”
“The internal revenue service has determined that the society is exempt from federal income tax under section 501(c)(3) in the internal revenue code (irc). The ces fund and knapp fund are both supporting organizations of aos, under section 501(a)(3) of the irc. However, income from activities not related to its tax-exempt purpose may be subject to taxation as unrelated business income. There was no unrelated business income subject to taxation for the years ended december 31, 2024 and 2023.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3223 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 48822 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROFESSIONAL ORGANIZATION FORMED PRIMARILY TO PROMOTE OPHTHALMOLOGIC EDUCATION AND RESEARCH. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WAJHMA ABOUD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4155618568 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 655 BEACH STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN FRANCISCO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94109 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 90281 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 218539 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 42500 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 5000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 47500 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 324427 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 324427 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 230000 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 151997 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 655 BEACH STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 11480 TORREY PINES RD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SAN FRANCISCO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | LA JOLLA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 94109 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 92037 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SF-ASSOCIATION MANAGEMENT SERVICES |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | THE LODGE AT TORREY PINES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | ANNUAL MEETING FACILITY SERVICES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 45517 |
| IRS990/CYOtherExpensesAmt | 0 | 596937 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 222657 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -376263 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 47500 |
| IRS990/CYTotalExpensesAmt | 0 | 644437 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 268174 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 51695 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 51682 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE AMERICAN OPHTHALMOLOGICAL SOCIETY IS A PROFESSIONAL ORGANIZATION FORMED PRIMARILY TO PROMOTE OPHTHALMOLOGICAL EDUCATION, RESEARCH, AND THE ART AND SCIENCE OF OPHTHALMOLOGY. THE EDUCATION MISSION IS SERVED BY AOS'S ANNUAL SCIENTIFIC MEETING WHICH IS ATTENDED BY APPROXIMATELY 235 MEMBERS AND OTHER PROFESSIONALS INTERESTED IN THE DELIVERY OF HIGH-QUALITY PATIENT EYE CARE. THE 2024 ANNUAL MEETING WAS HELD MAY 16-18, 2024 IN LA JOLLA, CALIFORNIA. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 300967 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 334338 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 388386 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14365 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14365 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1134 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1134 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 149500 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 69000 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 218500 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 4390 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 4390 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 2256 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 2256 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID J WILSON MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TIMOTHY W OLSEN MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JULIA A HALLER MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PRESTON H BLOMQUIST MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | EMILY Y CHEW MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JAYNE S WEISS MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARY E HARTNETT MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PETER A NETLAND MD PHD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DAVID K WALLACE MD MPH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 50000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE VP / EDITOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT THROUGH 5/2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT START 5/2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | COUNCIL CHAIR THROUGH 5/2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | COUNCIL CHAIR START 5/2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | COUNCIL MEMBER START 5/2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | COUNCIL MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1864 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 23850 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 145363 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 98370 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 49741 |
| IRS990/GrossReceiptsAmt | 0 | 294065 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2738 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2738 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 21667 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 21667 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 823926 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 786577 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 25891 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF THE AMERICAN OPHTHALMOLOGICAL SOCIETY IS TO PROMOTE EXCELLENCE IN PATIENT CARE, EDUCATION AND RESEARCH, TO ADDRESS ESSENTIAL ISSUES IN MEDICINE, AND TO ADVANCE THE ART AND SCIENCE OF OPHTHALMOLOGY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -1615809 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1961239 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 23850 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 23850 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 30833 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -1916776 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -2295577 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8634 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6036 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14670 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2432247 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2830560 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 102512 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 63079 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM MIELER MD |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 541900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | INITIATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER ANNUAL MEETING REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 111000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 110227 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1390 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 40 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 111000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 110227 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1390 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 40 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | COUNCIL MEETINGS ARE HELD TWICE A YEAR TO DISCUSS, MAKE DECISIONS, AND CONDUCT BUSINESS REGARDING THE AOS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 30534 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE KENNEDY-SNELL FUND WAS ESTABLISHED FOR THE ADVANCEMENT OF OPHTHALMIC SCIENCE AND ART. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 4390 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | OTHER PROGRAM SERVICES INCLUDES MEMBERSHIP DUES ADMINISTRATION. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 111617 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 322 |
| IRS990/PYInvestmentIncomeAmt | 0 | 40005 |
| IRS990/PYOtherExpensesAmt | 0 | 517430 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 204483 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -320764 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 47500 |
| IRS990/PYTotalExpensesAmt | 0 | 565252 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 244488 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -376263 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 111040 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 11270 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 1025 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 12100 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4050 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4050 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 32495 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 21667 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 20947 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 18172 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 19094 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 15754 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 95634 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 222657 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 204483 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 187060 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 115520 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 107750 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 837470 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 21667 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 20947 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 18172 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 19094 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 15754 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 95634 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.10250 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.10180 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.86270 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.86600 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 804975 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 11270 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 1025 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 12100 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4050 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4050 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 32495 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 222657 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 204483 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 187060 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 115520 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 107750 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 837470 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 244324 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 225430 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 205232 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 134614 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 123504 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 933104 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.54571 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 4390 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 664724 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 1390 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 735958 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 74234 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 4482 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 571502 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 1430 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 664724 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 96274 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 4475 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 695872 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 1430 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 571502 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -121325 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 2586 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 627756 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 1560 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 695872 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 69142 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 4089 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 548474 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 1170 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 627756 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 82201 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2830560 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED ORGANIZATIONS |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.07677 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE EARNINGS FROM THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED PRIMARILY FOR THREE PURPOSES: (I) THE HOWE MEDAL ENDOWMENT FUND IS USED TO DEFRAY THE EXPENSES OF AWARDING THE HOWE MEDAL; (II) THE VERHOEFF LECTURE ENDOWMENT FUND IS USED TO DEFRAY THE EXPENSES OF THE VERHOEFF LECTURES; AND (III) THE KENNEDY-SNELL ENDOWMENT FUND SHALL BE EMPLOYED FOR THE ADVANCEMENT OF OPHTHALMIC SCIENCE AND ART. THE BOARD-DESIGNATED ENDOWMENT FUND SHALL BE USED TO SUPPORT THE MISSION OF AOS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) IN THE INTERNAL REVENUE CODE (IRC). THE CES FUND AND KNAPP FUND ARE BOTH SUPPORTING ORGANIZATIONS OF AOS, UNDER SECTION 501(A)(3) OF THE IRC. HOWEVER, INCOME FROM ACTIVITIES NOT RELATED TO ITS TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO UNRELATED BUSINESS INCOME SUBJECT TO TAXATION FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.37752 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2830560 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AOS HAS A MANAGEMENT CONTRACT WITH SAN FRANCISCO ASSOCIATION MANAGEMENT SERVICES (SF-AMS). UNDER THE ANNUAL CONTRACT, ALL PERSONNEL DECISIONS AND FINANCIAL OPERATIONS ARE THE RESPONSIBILITY OF SF-AMS. PAYMENTS TO SF-AMS DURING THE 2024 CALENDAR YEAR TOTALED $230,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE AMERICAN OPHTHALMOLOGICAL SOCIETY (AOS) HAS ONE CLASS OF MEMBERS WHO, PURSUANT TO THE AOS GOVERNING DOCUMENTS, HAS THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE: ACTIVE MEMBERS. ACTIVE MEMBERS ARE GRADUATES IN MEDICINE IN GOOD PROFESSIONAL STANDING, AS EVIDENCED BY AN UNRESTRICTED LICENSE TO PRACTICE MEDICINE IN ALL JURISDICTIONS IN WHICH THEY ARE LICENSED, UNLESS THE MEMBER IS RETIRED FROM MEDICAL PRACTICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ACTIVE MEMBERSHIP IN ATTENDANCE AT THE ANNUAL MEETING VOTES AND ELECTS THE GOVERNING BODY FROM A POOL OF CANDIDATES PUT FORTH BY THE AOS COUNCIL EVERY YEAR DURING THE ANNUAL MEETING IN MAY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CHANGES TO THE ORGANIZATION'S BYLAWS MUST BE APPROVED BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE FINANCE AND ACCOUNTING STAFF OF THE ORGANIZATION'S MANAGEMENT COMPANY, WITH QUESTIONS REFERRED TO THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AOS HAS A PROFOUND DUTY TO ITS MEMBERS, THE LARGER MEDICAL COMMUNITY, AND THE PUBLIC TO ENSURE THE INTEGRITY OF ITS SCIENTIFIC, EDUCATIONAL, AND CONSUMER INFORMATION ACTIVITIES AND MATERIALS. THUS, EACH AOS COUNCIL MEMBER AND OFFICER IS REQUIRED TO DISCLOSE AND MANAGE CONFLICT OF INTEREST OR THE APPEARANCE OF CONFLICTS OF INTEREST THAT AFFECT THIS INTEGRITY. ALL AOS LEADERS MUST DISCLOSE SIGNIFICANT FINANCIAL RELATIONSHIPS TO AOS ANNUALLY. WHERE SUCH CONFLICTS OR PERCEIVED CONFLICTS EXIST, THEY MUST BE APPROPRIATELY AND FULLY DISCLOSED AND RESOLVED. AOS HAS DETERMINED THAT A FINANCIAL RELATIONSHIP SHOULD NOT RESTRICT EXPERT SCIENTIFIC, CLINICAL, OR NON-CLINICAL CONTRIBUTIONS TO AOS'S ACTIVITIES PROVIDED THAT APPROPRIATE DISCLOSURE OF SUCH RELATIONSHIPS IS MADE. SIMILARLY, IT SHOULD NOT RESTRICT PARTICIPATION IN AOS LEADERSHIP AND GOVERNANCE, SO LONG AS APPROPRIATE DISCLOSURE IS MADE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
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