Civic Intelligence

American Ophthalmological Society

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.

655 Beach StreetSan Francisco, CA 94109

www.aosonline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

2.84x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

11.30x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

2nd percentile

-140%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$50,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

54th percentile

5.1%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

9.7%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0MAssets 2011: $419,005Liabilities 2011: $211,014Net Assets 2011: $207,9912011Assets 2012: $451,606Liabilities 2012: $260,310Net Assets 2012: $191,2962012Assets 2013: $517,080Liabilities 2013: $362,278Net Assets 2013: $154,8022013Assets 2014: $628,415Liabilities 2014: $643,589Net Assets 2014: -$15,1742014Assets 2015: $638,872Liabilities 2015: $750,059Net Assets 2015: -$111,1872015Assets 2016: $958,514Liabilities 2016: $1,213,058Net Assets 2016: -$254,5442016Assets 2017: $782,240Liabilities 2017: $1,130,825Net Assets 2017: -$348,5852017Assets 2018: $762,249Liabilities 2018: $1,364,741Net Assets 2018: -$602,4922018Assets 2019: $946,171Liabilities 2019: $1,656,345Net Assets 2019: -$710,1742019Assets 2020: $1,088,251Liabilities 2020: $1,851,169Net Assets 2020: -$762,9182020Assets 2021: $1,148,869Liabilities 2021: $1,987,221Net Assets 2021: -$838,3522021Assets 2022: $971,150Liabilities 2022: $2,326,693Net Assets 2022: -$1,355,5432022Assets 2023: $1,016,719Liabilities 2023: $2,632,528Net Assets 2023: -$1,615,8092023Assets 2024: $1,068,195Liabilities 2024: $3,029,434Net Assets 2024: -$1,961,2392024

Highlighted filing

2024

Assets$1,068,195
Liabilities$3,029,434
Net Assets-$1,961,239

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $241,7632011Expenses 2012: $242,9352012Revenue 2013: $205,682Expenses 2013: $276,403Net Income 2013: -$70,7212013Revenue 2014: $250,864Expenses 2014: $420,840Net Income 2014: -$169,9762014Revenue 2015: $304,973Expenses 2015: $282,604Net Income 2015: $22,3692015Revenue 2016: $197,079Expenses 2016: $361,918Net Income 2016: -$164,8392016Revenue 2017: $129,998Expenses 2017: $371,122Net Income 2017: -$241,1242017Revenue 2018: $154,383Expenses 2018: $433,571Net Income 2018: -$279,1882018Revenue 2019: $223,088Expenses 2019: $409,070Net Income 2019: -$185,9822019Revenue 2020: $150,093Expenses 2020: $248,498Net Income 2020: -$98,4052020Revenue 2021: $167,680Expenses 2021: $266,019Net Income 2021: -$98,3392021Revenue 2022: $216,235Expenses 2022: $586,548Net Income 2022: -$370,3132022Revenue 2023: $244,488Expenses 2023: $565,252Net Income 2023: -$320,7642023Revenue 2024: $268,174Expenses 2024: $644,437Net Income 2024: -$376,2632024

Highlighted filing

2024

Revenue$268,174
Expenses$644,437
Net Income-$376,263

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$3.03$1.96$0.27$0.64$0.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$2.63$1.62$0.24$0.57$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$2.33$1.36$0.22$0.59$0.37
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$1.99$0.84$0.17$0.27$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$1.85$0.76$0.15$0.25$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$1.66$0.71$0.22$0.41$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$1.36$0.60$0.15$0.43$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$1.13$0.35$0.13$0.37$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$1.21$0.25$0.20$0.36$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.75$0.11$0.30$0.28$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.64$0.02$0.25$0.42$0.17
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.52$0.36$0.15$0.21$0.28$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.26$0.19$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.21$0.21$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 9, 2025
Return Version
2024v5.2
Gross Receipts
$294,065
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Employees

NameTitleBaseTotal
David J Wilson MdExecutive VP / Editor$50,000$50,000

Board Members and Trustees

NameTitle
Emily Y Chew MdCouncil Chair Start 5/2024
Preston H Blomquist MdCouncil Chair Through 5/2024
Julia a Haller MdPresident Start 5/2024
Timothy W Olsen MdPresident Through 5/2024
David K Wallace Md MphCouncil Member
Mary E Hartnett MdCouncil Member
Peter a Netland Md PhdCouncil Member
Jayne S Weiss MdCouncil Member Start 5/2024

Highest Paid Contractors

ContractorServicesLocationCompensation
Sf-association Management ServicesManagement Services655 BEACH STREET, San Francisco, CA 94109$230,000
The Lodge At Torrey PinesAnnual Meeting Facility Services11480 TORREY PINES RD, La Jolla, CA 92037$151,997
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$222,657
Investment Income
$45,517
Other Revenue
$0
Change in Net Assets
$-376,263
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Organizations$2,830,560
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

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.

Form 990, Part VI, Section A, Line 6

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.

Form 990, Part VI, Section A, Line 7A

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.

Form 990, Part VI, Section A, Line 7B

Changes to the organization's bylaws must be approved by the membership.

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section B, Line 12C

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.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Ophthalmological Society
EIN
41-1235482
Phone
4155618578
Address
655 BEACH STREET, SAN FRANCISCO, CA 94109

Signing Officer

Name
David Wilson Md
Title
Executive Vice President
Phone
4155618578
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Mieler Md
Formed
1864
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
100

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Michael Lumsden
Phone
4159561500
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

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.

PART X, LINE 2:

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.

Raw XML AppendixShowing 400 of 544 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt047500
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IRS990/CreditCounselingInd00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE VP / EDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT THROUGH 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT START 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt3COUNCIL CHAIR THROUGH 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNCIL CHAIR START 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt5COUNCIL MEMBER START 5/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt6COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8COUNCIL MEMBER
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IRS990/FormationYr01864
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IRS990/FSAuditedInd01
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IRS990/GainOrLossGrp/SecuritiesAmt023850
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IRS990/GrantsPayableGrp/EOYAmt098370
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IRS990/GrantsToOrganizationsInd00
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt049741
IRS990/GrossReceiptsAmt0294065
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IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0823926
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt025891
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1615809
IRS990/NetAssetsOrFundBalancesEOYAmt0-1961239
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt023850
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt023850
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IRS990/NetUnrlzdGainsLossesInvstAmt030833
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IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08634
IRS990/OfficeExpensesGrp/ProgramServicesAmt06036
IRS990/OfficeExpensesGrp/TotalAmt014670
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0102512
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt063079
IRS990/PrincipalOfficerNm0WILLIAM MIELER MD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER ANNUAL MEETING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0111000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1110227
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21390
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt340
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0111000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1110227
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21390
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt340
IRS990/ProgSrvcAccomActy2Grp/Desc0COUNCIL MEETINGS ARE HELD TWICE A YEAR TO DISCUSS, MAKE DECISIONS, AND CONDUCT BUSINESS REGARDING THE AOS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt030534
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0THE KENNEDY-SNELL FUND WAS ESTABLISHED FOR THE ADVANCEMENT OF OPHTHALMIC SCIENCE AND ART.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04390
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES INCLUDES MEMBERSHIP DUES ADMINISTRATION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt00
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0111617
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0204483
IRS990/PYRevenuesLessExpensesAmt0-320764
IRS990/PYSalariesCompEmpBnftPaidAmt047500
IRS990/PYTotalExpensesAmt0565252
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0244488
IRS990/QuidProQuoContributionsInd00
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IRS990/ReconcilationRevenueExpnssAmt0-376263
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0111040
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt011270
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt01025
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt012100
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt04050
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt04050
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt032495
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt021667
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt020947
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018172
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019094
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt015754
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt095634
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0222657
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0204483
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0187060
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0115520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0107750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0837470
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt021667
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt020947
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt019094
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt015754
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt095634
IRS990ScheduleA/InvestmentIncomeCYPct00.10250
IRS990ScheduleA/InvestmentIncomePYPct00.10180
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.86270
IRS990ScheduleA/PublicSupportPY509Pct00.86600
IRS990ScheduleA/PublicSupportTotal509Amt0804975
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt01025
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt012100
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt04050
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt04050
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt032495
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0222657
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0204483
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0187060
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0115520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0107750
IRS990ScheduleA/Total509Grp/TotalAmt0837470
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0244324
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0225430
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0205232
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0134614
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0123504
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0933104
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.54571
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt04390
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0664724
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01390
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0735958
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt074234
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt04482
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt096274
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt04475
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0695872
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt01430
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0571502
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-121325
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt02586
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0627756
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01560
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0695872
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt069142
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt04089
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01170
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0627756
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt082201
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02830560
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED ORGANIZATIONS
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.07677
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1THE 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/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.37752
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt02830560
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AOS 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/ExplanationTxt1THE 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/ExplanationTxt2THE 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/ExplanationTxt3CHANGES TO THE ORGANIZATION'S BYLAWS MUST BE APPROVED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5AOS 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/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3

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