AMERICAN OPHTHALMOLOGICAL SOCIETY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AMERICAN OPHTHALMOLOGICAL SOCIETY (EIN 41-1235482)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-08-23
IRS object ID
202332359349301288
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-08-23T19:28:01-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1101 SECOND STREET SUITE 900AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94105ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411235482EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN OPHTHALMOLOGICAL SOCIETYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone4155618578PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1655 BEACH STREETAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94109ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID WILSON MDPersonNm
Person TitleEXECUTIVE VICE PRESIDENTPersonTitleTxt
Phone4155618578PhoneNum
Signature2023-08-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastWILSON MDPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL LUMSDENPreparerPersonNm
PTINP01262236PTIN
Phone4159561500PhoneNum
Preparation2023-08-11PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTIMOTHY OLSEN MDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1655 BEACH STREETAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94109ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$250,722GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.AOSONLINE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1864FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionPROFESSIONAL ORGANIZATION FORMED PRIMARILY TO PROMOTE OPHTHALMOLOGIC EDUCATION AND RESEARCH.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$115,520PYProgramServiceRevenueAmt
CY Program Service Revenue$187,060CYProgramServiceRevenueAmt
PY Investment Income$52,160PYInvestmentIncomeAmt
CY Investment Income$29,175CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$167,680PYTotalRevenueAmt
CY Total Revenue$216,235CYTotalRevenueAmt
PY Grants And Similar Paid$997PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$588CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$47,805PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$48,970CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$217,217PYOtherExpensesAmt
CY Other Expenses$536,990CYOtherExpensesAmt
PY Total Expenses$266,019PYTotalExpensesAmt
CY Total Expenses$586,548CYTotalExpensesAmt
PY Revenues Less Expenses-$98,339PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$370,313CYRevenuesLessExpensesAmt
Total Assets BOY$1,148,869TotalAssetsBOYAmt
Total Assets EOY$971,150TotalAssetsEOYAmt
Total Liabilities BOY$1,987,221TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,326,693TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$838,352NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,355,543NetAssetsOrFundBalancesEOYAmt
MissionTHE 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$382,497ExpenseAmt
Grant$0GrantAmt
Revenue$85,550RevenueAmt
DescTHE 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 2022 ANNUAL MEETING WAS HELD MAY 19 - 21, 2022 IN COLORADO SPRINGS, COLORADO.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$5,064ExpenseAmt
Grant$588GrantAmt
Revenue$101,510RevenueAmt
DescOTHER PROGRAM SERVICE ACTIVITIES INCLUDE MEMBERSHIP DUES ADMINISTRATION, GRANTS TO OUTSIDE ORGANIZATIONS WITHIN THE FIELD OF OPHTHALMOLOGY, AND HONORARIUMS/STIPENDS PROVIDED TO LECTURERS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$25,171ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescOTHER PROGRAMS INCLUDE THE KENNEDY-SNELL FUND (WHICH WAS ESTABLISHED FOR THE ADVANCEMENT OF OPHTHALMIC SCIENCE AND ART) AS WELL AS COUNCIL MEETINGS (WHICH MEETS TWICE A YEAR TO DISCUSS, MAKE DECISIONS, AND CONDUCT BUSINESS REGARDING THE AOS).Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$412,732TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TIM LOSCHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4155618568PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1655 BEACH STREETAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94109ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID J WILSON MD
EXECUTIVE VP / EDITOR START 5/20221.002.00Yes (X)Yes (X)$25,000$0$0
HANS E GROSSNIKLAUS MD MBA
EXECUTIVE VP / EDITOR THROUGH 5/20221.002.00Yes (X)Yes (X)$22,000$0$0
ANNE L COLEMAN MD PHD
PRESIDENT THROUGH 5/20221.002.00Yes (X)Yes (X)$0$0$0
MARCO A ZARBIN MD
PRESIDENT START 5/20221.002.00Yes (X)Yes (X)$0$0$0
JULIA A HALLER MD
COUNCIL CHAIR THROUGH 5/20221.002.00Yes (X)$0$0$0
WILLIAM F MIELER MD
COUNCIL CHAIR START 5/20221.002.00Yes (X)$0$0$0
PRESTON H BLOMQUIST MD
COUNCIL MEMBER1.002.00Yes (X)$0$0$0
EMILY Y CHEW MD
COUNCIL MEMBER START 5/20221.002.00Yes (X)$0$0$0
MARY E HARTNETT MD
COUNCIL MEMBER START 5/20221.002.00Yes (X)$0$0$0
STEPHEN D MCLEOD MD
COUNCIL MEMBER THROUGH 5/20221.002.00Yes (X)$0$0$0
DAVID K WALLACE MD MPH
COUNCIL MEMBER1.002.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$47,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
THE BROADMOOR
1 LAKE AVENUECOLORADO SPRINGSCO80906ANNUAL MEETING FACILITY SERVICES$222,494
SF-ASSOCIATION MANAGEMENT SERVICES
655 BEACH STREETSAN FRANCISCOCA94109MANAGEMENT SERVICES$169,585
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES541900$100,060$100,060
REGISTRATION FEES541900$85,550$85,550
INITITION FEES541900$1,430$1,430
OTHER ANNUAL MEETING REVENUE541900$20$20
FieldValueIRS element (for citing)
Total Program Service Revenue$187,060TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,172TotalRevenueColumnAmt
Exclusion$18,172ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$45,490SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$34,487SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$11,003SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,003TotalRevenueColumnAmt
Exclusion$11,003ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$216,235TotalRevenueColumnAmt
Related Or Exempt Func Income$187,060RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$29,175ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$588TotalAmt
Program Services$588ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$48,970TotalAmt
Program Services$5,031ProgramServicesAmt
Management And General$43,939ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$161,106TotalAmt
Program Services$50,876ProgramServicesAmt
Management And General$110,230ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,593TotalAmt
Management And General$7,593ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,967TotalAmt
Management And General$1,967ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,102TotalAmt
Program Services$5,102ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,892TotalAmt
Program Services$4,805ProgramServicesAmt
Management And General$7,087ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,988TotalAmt
Program Services$15,988ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$330,059TotalAmt
Program Services$330,059ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,941TotalAmt
Management And General$1,941ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescPRINTING & PUBLICATIONSDesc
Total$1,342TotalAmt
Program Services$283ProgramServicesAmt
Management And General$1,059ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$586,548TotalAmt
Program Services$412,732ProgramServicesAmt
Management And General$173,816ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$175,773BOYAmt
EOY$130,996EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$127,925BOYAmt
EOY$114,654EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$845,171BOYAmt
EOY$725,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,148,869BOYAmt
EOY$971,150EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$5,821BOYAmt
EOY$6,297EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
EOY$190,430EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$49,510BOYAmt
EOY$46,970EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,931,890BOYAmt
EOY$2,082,996EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,987,221BOYAmt
EOY$2,326,693EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$1,159,833BOYAmt
EOY-$1,612,229EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$321,481BOYAmt
EOY$256,686EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$838,352BOYAmt
EOY-$1,355,543EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,148,869BOYAmt
EOY$971,150EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$370,313ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$146,878NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$5,000CurrentTaxYearMinus3YearsAmt
Total$5,000TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$200,322CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$195,960CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$107,750CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$115,520CurrentTaxYearMinus1YearAmt
Current Tax Year$187,060CurrentTaxYearAmt
Total$806,612TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$200,322CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$200,960CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$107,750CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$115,520CurrentTaxYearMinus1YearAmt
Current Tax Year$187,060CurrentTaxYearAmt
Total$811,612TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,925CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,005CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,050CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,050CurrentTaxYearMinus1YearAmt
Current Tax Year$12,100CurrentTaxYearAmt
Total$38,130TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,925CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,005CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,050CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,050CurrentTaxYearMinus1YearAmt
Current Tax Year$12,100CurrentTaxYearAmt
Total$38,130TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$773,482PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$16,571CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,538CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,754CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$19,094CurrentTaxYearMinus1YearAmt
Current Tax Year$18,172CurrentTaxYearAmt
Total$88,129TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$16,571CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,538CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,754CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$19,094CurrentTaxYearMinus1YearAmt
Current Tax Year$18,172CurrentTaxYearAmt
Total$88,129TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$216,893CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$219,498CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$123,504CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$134,614CurrentTaxYearMinus1YearAmt
Current Tax Year$205,232CurrentTaxYearAmt
Total$899,741TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.85970PublicSupportCY509Pct
Public Support PY5090.86970PublicSupportPY509Pct
Investment Income CY0.09790InvestmentIncomeCYPct
Investment Income PY0.09300InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$695,872BeginningYearBalanceAmt
Contributions$1,430ContributionsAmt
Investment Earnings Or Losses-$121,325InvestmentEarningsOrLossesAmt
Administrative Expenses$4,475AdministrativeExpensesAmt
End Year Balance$571,502EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$627,756BeginningYearBalanceAmt
Contributions$1,560ContributionsAmt
Investment Earnings Or Losses$69,142InvestmentEarningsOrLossesAmt
Administrative Expenses$2,586AdministrativeExpensesAmt
End Year Balance$695,872EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$548,474BeginningYearBalanceAmt
Contributions$1,170ContributionsAmt
Investment Earnings Or Losses$82,201InvestmentEarningsOrLossesAmt
Administrative Expenses$4,089AdministrativeExpensesAmt
End Year Balance$627,756EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$458,693BeginningYearBalanceAmt
Contributions$7,600ContributionsAmt
Investment Earnings Or Losses$94,671InvestmentEarningsOrLossesAmt
Administrative Expenses$12,490AdministrativeExpensesAmt
End Year Balance$548,474EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$486,995BeginningYearBalanceAmt
Contributions$607ContributionsAmt
Investment Earnings Or Losses-$24,660InvestmentEarningsOrLossesAmt
Administrative Expenses$4,249AdministrativeExpensesAmt
End Year Balance$458,693EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.55086BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.09886PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.35028TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED ORGANIZATIONSDesc
Amt$2,082,996Amt
FieldValueIRS element (for citing)
Total Liability$2,082,996TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 4:FormAndLineReferenceDesc
ExplanationTHE 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.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3AOS 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 2022 CALENDAR YEAR TOTALED $169,585.
FORM 990, PART VI, SECTION A, LINE 6THE 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 7ATHE 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 7BCHANGES TO THE ORGANIZATION'S BYLAWS MUST BE APPROVED BY THE MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CAOS 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 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
AOS CHARITABLE EDUCATIONAL AND SCIENTIFIC FUND
655 BEACH STREETSAN FRANCISCOCA94109411872794SUPPORT OF AOSMN501(C)(3)LINE 12A, IAMERICAN OPHTHALMOLOGICAL SOCIETYYes (1)
HERMAN KNAPP TESTIMONIAL FUND
655 BEACH STREETSAN FRANCISCOCA94109046042338SUPPORT OF AOSMD501(C)(3)LINE 12A, IAMERICAN OPHTHALMOLOGICAL SOCIETYYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
HERMAN KNAPP TESTIMONIAL FUND
E$1,880,478BOOK VALUE
AOS CHARITABLE EDUCATIONAL AND SCIENTIFIC FUND
E$202,518BOOK VALUE

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