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          </BusinessName>
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      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The organization is utilizing the accrual method to account for expenditures reproted in Schedule F, Part I.</ExplanationTxt>
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      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>International Pediatric Ophthalmology and Strabismis Council</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>655 Beach Street</AddressLine1Txt>
          <CityNm>San Francisco</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94109</ZIPCd>
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        <PurposeOfGrantTxt>sponsor operating expenses</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>AAO Surgical Scope Fund</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
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          <CityNm>San Francisco</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94109</ZIPCd>
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        <RecipientEIN>411336784</RecipientEIN>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION'S MEMBERS ARE INTIMATELY INVOLVED WITH THE WORK OF GRANT RECIPIENTS. THE USE OF GRANTED FUNDS IS MONITORED BY WITNESSING THE WORK OF THE RECIPIENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>AAPOS HAS A MANAGEMENT CONTRACT WITH SAN FRANCISCO ASSOCIATION MANAGEMENT SERVICES (SFAMS). UNDER THE ANNUAL CONTRACT, ALL PERSONNEL DECISIONS AND FINANCIAL OPERATIONS ARE THE RESPONSIBILITY OF SFAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMERICAN ASSOCIATION FOR PEDIATRIC OPHTHALMOLOGY AND STRABISMUS IS A MEMBERSHIP ORGANIZATION. THE MEMBERSHIP ELECTS THE MEMBERS OF AAPOS' BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>EACH MEMBER HAS THE RIGHT TO CAST ONE VOTE FOR THE BOARD MEMBER OF THEIR CHOICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES TO THE ORGANIZATION'S BYLAWS MUST BE APPROVED BY THE MEMBERSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>It is the policy of the Board of Directors of AAPOS that its Directors disclose and, depending on the circumstances, avoid any and all conflicts of interest. A Director has a conflict of interest when he/she or a member of his/her family has a relationship with or an interest in another entity that does business with AAPOS or is a competitor of AAPOS. The Conflct of Interest Policy is implemented and enforced so as to prevent the judgment of the Board from being influenced by an economic relationship in which a Director or his/her family is personally involved. Directors satisfy two obligations in regards to this Conflict of Interest Policy: (1) Ascertaining and disclosing their own and their family's conflicts, and (2) Determining whether another involved person should participate in deliberations and/or voting on an issue with respect to which he/she has a conflict. A director will disclose any conflict at board meetings and recuse themselves if such conflict exists. To accomplish and fulfill this policy, all Directors annually submit a disclosure statement, and are responsible for updating the statement if changes occur during the year.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>JAAPOS Editorial Fees: Program service expenses 101,034. Management and general expenses 0. Fundraising expenses 0. Total expenses 101,034. Honorariums: Program service expenses 33,566. Management and general expenses 0. Fundraising expenses 0. Total expenses 33,566. Other Contract Services: Program service expenses 50,291. Management and general expenses 12,740. Fundraising expenses 0. Total expenses 63,031.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>