2024-05-01T13:35:19-05:00 2023-09-30 PWC US TAX LLP 655 NEW YORK AVENUE NW SUITE 1100 WASHINGTON DC 20001 990 2022-10-01 631206956 UNIVERSITY OF ALABAMA OPHTHALMOLOGY SERVICES FOUNDATION % SHELBY SMITH UNIV 2053258620 700 SOUTH 18TH STREET STE 601 BIRMINGHAM AL 35233 SHELBY SMITH TREASURER 2053258629 2024-04-25 true SHELBY SMITH 999009999 TRAVIS L PATTON P00369623 2024141000 2024-04-27 2 2022 2023-04-26 12:10:37Z STEPHEN YODER 700 SOUTH 18TH ST STE 601 BIRMINGHAM AL 35233 17342172 false X WWW.UAB.EDU/EYEDOC X 1998 AL OSF IS A NON-PROFIT CORPORATION ORGANIZED TO SERVE THE EYE HEALTH NEEDS OF THE PEOPLE OF ALABAMA AND BEYOND THROUGH EXCELLENCE IN PATIENT CARE, MEDICAL EDUCATION, AND RESEARCH. 5 2 44 25 0 0 1330000 1330000 14785213 16012172 0 0 0 0 16115213 17342172 0 0 0 0 15040618 16643402 0 0 0 1341597 1363686 16382215 18007088 -267002 -664916 2949926 2449668 1093149 1257807 1856777 1191861 THE UNIVERSITY OF ALABAMA OPHTHALMOLOGY SERVICES FOUNDATION (OSF) IS A NON-PROFIT CORPORATION ORGANIZED TO SERVE THE EYE HEALTH NEEDS OF THE PEOPLE OF ALABAMA AND BEYOND THROUGH EXCELLENCE IN PATIENT CARE, MEDICAL EDUCATION, AND RESEARCH. false false 16677087 0 16012172 OSF IS THE PRIVATE CLINICAL PRACTICE FOR THE FACULTY OF THE DEPARTMENT OF OPHTHALMOLOGY AND VISUAL SCIENCE, WHICH CONSISTS OF 49 FACULTY MEMBERS. FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023, PHYSICIANS IN OSF PROVIDED OPHTHALMIC OUTPATIENT SERVICES TO APPROXIMATELY 145,000 PATIENTS IN CENTRAL ALABAMA. 1005697 0 0 OSF PROMOTES GROUNDBREAKING BASIC SCIENCE AND CLINICAL RESEARCH RELATED TO TREATING DISEASES OF THE EYE WITH THE UNDERSTANDING THAT BOTH ARE CRITICAL BUILDING BLOCKS FOR FUTURE PROGRESS IN THE FIELD OF OPHTHALMOLOGY. 324304 0 0 OSF ALSO SUPPORTS THE RESIDENCY PROGRAM FOR STUDENTS OF THE UNIVERSITY OF ALABAMA AT BIRMINGHAM DEPARTMENT OF OPHTHALMOLOGY AND VISUAL SCIENCE TO ENSURE THAT A CONTINUING STREAM OF HIGHLY TRAINED OPHTHALMOLOGISTS WILL BE ABLE TO CARE FOR THE POPULATION OF THE STATE OF ALABAMA AND THE NATION. 18007088 true true false false false false false false false false false false false false false false false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 44 0 true 44 true false false false false false false false false false false false false X 5 2 false false false false false false true true true false false false true true true false true true true false X SHELBY SMITH 2053258629 1720 UNIVERSITY BLVD BIRMINGHAM AL 35233 DAWN BULGARELLA DIRECTOR 0.25 40.75 X 0 1720108 98400 JASON SWANNER MD DIRECTOR OF CLINICAL OPERATION 40.0 0.0 X 1050555 10013 75594 ROBERT KNOX PHYSICIAN 40.0 0.0 X 1020276 5000 73571 CARSON BEE MD PHYSICIAN 40.0 0.0 X 976718 5000 75968 DARRELL JOINER MD PHYSICIAN 40.0 0.0 X 887168 7520 72999 JAMES W BLACKSTONE MD PHYSICIAN 40.0 0.0 X 860125 5000 68132 CHRISTOPHER GIRKIN MD FORMER PRESIDENT 1.0 41.0 X 361816 384713 105846 ANDREW MAYS MD PHYSICIAN 40.0 0.0 X 617254 7520 54655 BRIAN SAMUELS PRESIDENT 40.0 1.0 X X 258727 221826 111971 GARRETT GROVER CEO 40.0 1.0 X 0 499065 81810 STEPHEN YODER JD CHAIRMAN 1.0 42.0 X 0 251071 57127 SHELBY SMITH Secretary/Treasurer 8.0 32.0 X 0 140040 20177 DANNY MCKINNEY BOARD MEMBER (BEG 10/2022) 1.0 1.0 X 0 0 0 JOAN RAGSDALE Board member 1.0 1.0 X 0 0 0 6032639 3256876 896250 26 true true false 0 1330000 1330000 PATIENT SERVICES 621110 15402366 15402366 0 0 MISCELLANEOUS REVENUE 621110 609806 609806 0 0 16012172 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17342172 16012172 0 0 0 0 0 0 1437930 1437930 0 0 429426 429426 12923958 12923958 0 0 896672 896672 0 0 381100 381100 0 0 574316 574316 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 RESEARCH EXPENSES 1005697 1005697 0 0 RESIDENT EXPENSES 324304 324304 0 0 SPECIAL EVENTS 30192 30192 0 0 BANK/MERCHANT FEE 3493 3493 0 0 18007088 18007088 0 0 1068080 1174271 0 0 0 0 1881846 1275397 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2949926 2449668 1093149 1007807 0 0 0 250000 0 0 0 0 0 0 0 0 0 0 0 0 1093149 1257807 X 1856777 1191861 0 0 1856777 1191861 2949926 2449668 -664916 X false true X true false X X 1 UAB CALLAHAN EYE HOSPITAL AUTHORITY 461468253 6 true 18007088 0 1 18007088 0 true true false false false false false false false false false false false false false true false SCHEDULE A, PART IV, SECTION A, LINE 2: UAB CALLAHAN EYE HOSPITAL AUTHORITY ("EYE HOSPITAL AUTHORITY") IS AN ENTITY OF THE UAB HEALTH SYSTEM AND IS COMPOSED OF TWO OPERATING ORGANIZATIONS, THE UAB CALLAHAN EYE HOSPITAL, A HOSPITAL, AND THE UNIVERSITY OF ALABAMA OPTHAMOLOGY SERVICES FOUNDATION, A NON-PROFIT ORGANIZATION SERVING THE EYE HEALTH NEEDS OF INDIVIDUALS THROUGH PATIENT CARE, MEDICAL EDUCATION, AND RESEARCH. THE EYE HOSPITAL AUTHORITY IS AN INTEGRAL PART OF THE INTERNATIONALLY RECOGNIZED MEDICAL CENTER AT THE UNIVERSITY OF ALABAMA AT BIRMINGHAM AND IS CONSIDERED TO BE A TAX-EXEMPT GOVERNMENTAL UNIT. AS A GOVERNMENTAL UNIT, THE EYE HOSPITAL AUTHORITY DOES NOT HAVE AN IRS DETERMINATION LETTER CLASSIFYING IT AS A PUBLIC CHARITY UNDER SECTION 509(A)(1) OR (2) OF THE INTERNAL REVENUE CODE. HOWEVER, THE EYE HOSPITAL AUTHORITY QUALIFIES AS A PUBLIC CHARITY UNDER SECTION 509(A)(1) BECAUSE ITS PRINCIPAL PURPOSE IS THE PROVISION OF MEDICAL AND HOSPITAL CARE AND MEDICAL EDUCATION AND RESEARCH AND IT QUALIFIES AS A GOVERNMENTAL UNIT. AS NOTED ABOVE, THE EYE HOSPITAL AUTHORITY IS COMPOSED OF AN EYE HOSPITAL AND A NON-PROFIT ORGANIZATION THAT PROVIDES PATIENT CARE, MEDICAL EDUCATION AND DOES MEDICAL RESEARCH. BELOW PLEASE FIND THE LAW SUPPORTING THIS CONCLUSION. SECTION 509(A)(3) DESCRIBES "SUPPORTING ORGANIZATIONS" TO BE ORGANIZED, SUPERVISED, OR CONTROLLED BY ONE OR MORE ORGANIZATIONS DESCRIBED IN PARAGRAPH (1) OR (2) OF THIS SUBSECTION, AND FOR WHICH THE SUPPORTING ORGANIZATION IS ORGANIZED, AND AT ALL TIMES THEREAFTER IS OPERATED, EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF ONE OR MORE SPECIFIED ORGANIZATIONS DESCRIBED IN PARAGRAPHS (1) OR (2) OF THIS SUBSECTION. SECTION 509(A)(1) INCLUDES AN ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A) (OTHER THAN IN CLAUSES (VII) OR (VIII)). SECTION 170(B)(1)(A)(III) DESCRIBES AN ORGANIZATION THE PRINCIPAL PURPOSE OR FUNCTIONS OF WHICH ARE THE PROVIDING OF MEDICAL OR HOSPITAL CARE OR MEDICAL EDUCATION OR MEDICAL RESEARCH, IF THE ORGANIZATION IS A HOSPITAL. SECTION 170(B)(1)(A)(V) DESCRIBES A GOVERNMENTAL UNIT REFERRED TO IN SUBSECTION (C)(1) WHICH INCLUDES A STATE, A POSSESSION OF THE UNITED STATES, OR ANY POLITICAL SUBDIVISION OF ANY OF THE FOREGOING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false false false true false true false false false ANDREW MAYS MD PHYSICIAN 617254 7520 0 0 0 0 45750 967 7905 33 670909 8520 0 0 BRIAN SAMUELS PRESIDENT 258727 221091 0 0 0 735 34149 56650 20196 976 313072 279452 0 0 CARSON BEE MD PHYSICIAN 976718 5000 0 0 0 0 45750 817 29379 22 1051847 5839 0 0 CHRISTOPHER GIRKIN MD FORMER PRESIDENT 361816 382720 0 0 0 1993 45750 36546 21860 1690 429426 422949 0 0 DARRELL JOINER MD PHYSICIAN 887168 7520 0 0 0 0 45750 1310 25906 33 958824 8863 0 0 DAWN BULGARELLA DIRECTOR 0 944882 0 420765 0 354461 0 88000 0 10400 0 1818508 0 0 GARRETT GROVER CEO 0 341533 0 115417 0 42115 0 61000 0 20810 0 580875 0 0 JAMES W BLACKSTONE MD PHYSICIAN 860125 5000 0 0 0 0 45750 653 21707 22 927582 5675 0 0 JASON SWANNER MD DIRECTOR OF CLINICAL OPERATION 1050555 10000 0 0 0 13 45750 1247 28553 44 1124858 11304 0 0 ROBERT KNOX PHYSICIAN 1020276 5000 0 0 0 0 45750 567 27232 22 1093258 5589 0 0 SHELBY SMITH Secretary/Treasurer 0 140040 0 0 0 0 0 9879 0 10298 0 160217 0 0 STEPHEN YODER JD CHAIRMAN 0 247016 0 0 0 4055 0 40039 0 17088 0 308198 0 0 SCHEDULE J, PART I, LINES 5A & 6A: THE OSF PHYSICIAN COMPENSATION PLAN PROVIDES FOR QUARTERLY SALARY ADJUSTMENTS BASED ON AN INDIVIDUAL PHYSICIAN'S POSITIVE OR NEGATIVE CLINICAL NET REVENUE. AN ANNUAL PERFORMANCE-BASED BONUS IS DETERMINED BY EACH INDIVIDUAL PHYSICIAN'S PERSONAL CONTRIBUTION TO THE DEPARTMENT CLINICAL NET REVENUE. FORM 990, PART VI, LINE 7B: CAPITAL EXPENDITURES EXCEEDING $50,000 AND ANY INCURRENCE OF DEBT INCLUDING CAPITAL LEASES MUST BE APPROVED BY THE UNIVERSITY OF ALABAMA OPHTHALMOLOGY SERVICES FOUNDATION BOARD. FORM 990, PART VI, LINE 11B: THE FINANCIAL OFFICER PREPARES THE FORM 990 AND SUPPORTING SCHEDULES AND SUBMITS THEM TO THE SECRETARY/TREASURER FOR DETAILED REVIEW. THE RETURN IS PREPARED BY PWC, AND THE FINAL VERSION IS REVIEWED BY THE PRESIDENT AND CHAIRMAN OF THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, LINE 12C: OSF REQUIRES ALL OFFICERS TO COMPLETE DISCLOSURE FORMS ON AN ANNUAL BASIS. NOTED CONFLICTS OF INTEREST ARE DISCUSSED AT SUBSEQUENT BOARD MEETINGS TO ENSURE COMPLIANCE WITH POLICY. FORM 990, PART VI, LINES 15A & 15B: ANNUAL COMPENSATION FOR THE PRESIDENT, BOARD MEMBERS, AND KEY EMPLOYEES PAID BY OSF IS DETERMINED AND APPROVED BY A COMPENSATION COMMITTEE IN ACCORDANCE WITH THE GUIDELINES SET FORTH IN THE UNIVERSITY OF ALABAMA OPHTHALMOLOGY SERVICES FOUNDATION COMPENSATION PLAN. THE COMMITTEE CONSISTS OF FOUR MEMBERS. AS OF 9/30/23, THESE MEMBERS WERE JOAN RAGSDALE, STEPHEN YODER, BRIAN SAMUELS, AND GARRETT GROVER. THE PLAN SPECIFIES LIMITS ON FACULTY COMPENSATION BASED ON THE PHYSICIAN COMPENSATION AND PRODUCTION SURVEY PUBLISHED BY THE MEDICAL GROUP MANAGEMENT ASSOCIATION. ANY AWARD OF COMPENSATION IN EXCESS OF THESE LIMITS MUST BE JUSTIFIED AND DOCUMENTED BY THE COMPENSATION COMMITTEE. COMPENSATION FOR THE SECRETARY/TREASURER IS DETERMINED BY THE PRESIDENT. FORM 990, PART VI, LINE 19: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. SEE PART VII NA SEE PART VII NA false false false false false false false false false false true false false false true true true false false FORM 990, SCHEDULE R, PART II: THE ATTACHED LIST OF ENTITIES ARE FOUNDATIONS OR SUBSIDIARIES AFFILIATED WITH THE UNIVERSITY OF ALABAMA SYSTEM AND ITS VARIOUS CAMPUSES. SOME OF THESE ENTITIES MAY NOT MEET THE IRS DEFINITION OF "RELATED ORGANIZATION" FOR PURPOSES OF SCHEDULE R. THEY ARE INCLUDED, HOWEVER, ON THIS ATTACHED STATEMENT FOR PURPOSES OF COMPLETENESS AND TRANSPARENCY. ALABAMA CARE NETWORK MID-STATE (EXEMPT) ALABAMA CARE NETWORK SOUTHEAST (EXEMPT) ALABAMA ENGINEERING FOUNDATION, INC. (EXEMPT) ALABAMA PHYSICIAN NETWORK, LLC (LLC) CAMPUS HOSPITALITY SERVICES, LLC (LLC) CAPSTONE EDUCATIONAL AND RESEARCH FOUNDATION (EXEMPT) CAPSTONE HEALTH SERVICES FOUNDATION, P.C. (EXEMPT) COMMERCIAL REAL ESTATE, LLC (LLC) COOPER GREEN MERCY HEALTH SERVICES AUTHORITY, AN AFFILIATE OF UAB MEDICINE ENTERPRISE (C CORP) COOPER GREEN REHABILITATION SERVICES (EXEMPT) CRIMSON TIDE FOUNDATION (EXEMPT) GORGAS MEMORIAL INSTITUTE OF TROPICAL AND PREVENTATIVE MEDICINE, INC. (C CORP) MEDICAL TOWERS, INC. (C CORP) MEDICAL WEST HOSPITAL AUTHORITY, AN AFFILIATE OF UAB MEDICINE ENTERPRISE (EXEMPT) RIDGECREST STUDENT HOUSING, LLC (LLC) SOUTHERN RESEARCH INSTITUTE (EXEMPT) THE 1831 FOUNDATION (EXEMPT) THE ALABAMA "A" CLUB EDUCATIONAL AND CHARITABLE FOUNDATION (EXEMPT) THE ALUMNI ASSOCIATION OF THE UNIVERSITY OF ALABAMA SCHOOL OF MEDICINE (EXEMPT) THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ALABAMA (EXEMPT) THE CAPSTONE FOUNDATION (EXEMPT) THE HEALTH CARE AUTHORITY FOR BAPTIST HEALTH, AN AFFILIATE OF UAB MEDICINE ENTERPRISE (C CORP) THE KIRKLIN CLINIC, INC. (C CORP) THE NATIONAL ALUMNI ASSOCIATION OF THE UNIVERSITY OF ALABAMA (EXEMPT) THE NATIONAL ALUMNI SOCIETY OF THE UNIVERSITY OF ALABAMA AT BIRMINGHAM (EXEMPT) THE UAB DIABETES TRUST FOUNDATION (EXEMPT) THE UAB EDUCATIONAL FOUNDATION (EXEMPT) THE UAB RESEARCH FOUNDATION (EXEMPT) THE UNIVERSITY FOUNDATION (EXEMPT) THE UNIVERSITY OF ALABAMA "A" CLUB ALUMNI ASSOCIATION (EXEMPT) THE UNIVERSITY OF ALABAMA DONOR ADVISED FUND (EXEMPT) THE UNIVERSITY OF ALABAMA IN HUNTSVILLE PUBLIC EDUCATION BUILDING AUTHORITY (EXEMPT) THE UNIVERSITY OF ALABAMA IN HUNTSVILLE RESEARCH AND TECHNOLOGY CORPORATION (EXEMPT) THE UNIVERSITY OF ALABAMA LAW SCHOOL FOUNDATION (EXEMPT) THE UNIVERSITY OF ALABAMA OPHTHALMOLOGY SERVICES FOUNDATION (EXEMPT) THE VALLEY FOUNDATION (EXEMPT) THE WORKPLACE, INC. (C CORP) TRITON HEALTH SYSTEMS, LLC (LLC) UA-ASU-TSU EDUCATIONAL RADIO CORPORATION (EXEMPT) UAB ATHLETICS FOUNDATION (EXEMPT) UAB CALLAHAN EYE HOSPITAL AUTHORITY (EXEMPT) UAB HEALTH SYSTEM AUTHORITY (EXEMPT) UAB HOSPITAL MANAGEMENT, LLC (LLC) UAB MEDICINE ENTERPRISE (EXEMPT) UAB MEDICINE FINANCE AUTHORITY (C CORP) UAB-SVHS, INC. (EXEMPT) UNIVERSITY OF ALABAMA HEALTH SERVICES FOUNDATION, P.C. (EXEMPT) UNIVERSITY OF ALABAMA HUNTSVILLE FOUNDATION (EXEMPT) VIVA HEALTH ADMINISTRATION, LLC (LLC) VIVA HEALTH INSURANCE COMPANY (C CORP) VIVA HEALTH, INC. (EXEMPT)