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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT AAPOS IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) IN THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM ACTIVITIES NOT RELATED TO ITS TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AAPOS FOLLOWS THE GUIDANCE FOR UNCERTAIN TAX POSITIONS. MANAGEMENT HAS CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2014. AAPOS FILES ANNUAL INFORMATION TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE CALIFORNIA STATE JURISDICTION. PURSUANT TO THE STATUTE OF LIMITATIONS, TAX YEARS OPEN TO AUDIT BY THE INTERNAL REVENUE SERVICE (IRS) ARE 2010-2012 AND BY THE CALIFORNIA FRANCHISE TAX BOARD (FTB) TAXING AUTHORITY ARE 2009-2012.</ExplanationTxt>
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        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>INTERCONTINENTAL PERSPECTIVE OF PEDIATRIC OPHTHALMOLOGY AND STRABISMUS MEETING</SpecificServicesProvidedTxt>
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          <BusinessNameLine1Txt>AAO SURGICAL SCOPE FUND</BusinessNameLine1Txt>
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          <AddressLine1Txt>655 BEACH STREET</AddressLine1Txt>
          <CityNm>SAN FRANCISCO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94109</ZIPCd>
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        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
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      <RecipientTable>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS ARE INTIMATELY INVOLVED WITH THE WORK OF THE AAO SCOPE FUND. THE USE OF THE GRANTED FUNDS IS MONITORED BY WITNESSING THE WORK OF THE SCOPE FUND.</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>
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      <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>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <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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        <ExplanationTxt>FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S FINANCE STAFF AND MANAGEMENT STAFF, AND QUESTIONS ARE REFERRED TO THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING GOVERNING BODY. A REPRESENTATIVE OF THE BOARD AUTHORIZES THE FINAL FORM 990 WHICH IS THEN ELECTRONICALLY FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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</Return>