American Ophthalmological Society Charitable Educ and Scientific Fund

“The aos ces fund 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.”

“The organization does not have "members" by definition of the bylaws. However, the form 990 instructions further defines a "member" as any person (including a corporation or other legal entity) who has the right to participate in the organization's governance or to receive distributions of income or assets from the organization. Accordingly, the aos ces fund has one sole member: the american ophthalmological society.”

“The members of the board of directors are comprised solely of individuals who are currently elected board members of the american ophthalmological society, the supported organization.”

“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.”

“The aos ces fund has a profound duty to its council members, the larger medical community, and the public to ensure the integrity of its scientific, educational, and consumer information activities and materials. Thus, each member of the aos ces fund board of directors is required to disclose and manage conflicts of interest or the appearance of conflicts of interest that affect this integrity. All aos ces fund leaders must disclose significant financial relationships annually. Where such conflicts or perceived conflicts exist, they must be appropriately and fully disclosed and resolved. The aos ces fund has determined that a financial relationship should not restrict expert scientific, clinical, or non-clinical contributions to aos ces fund's activities provided that appropriate disclosure of such relationships is made. Similarly, it should not restrict participation in aos ces fund 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.”

“Contract services: program service expenses 49,511. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,511.”