Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 60,000 | 50,524 | 35,351 | 81,316 | 41,179 | 268,370 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 1,329,296 | 1,409,338 | 1,473,789 | 1,651,089 | 1,692,104 | 7,555,616 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 1,389,296 | 1,459,862 | 1,509,140 | 1,732,405 | 1,733,283 | 7,823,986 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 71,760 | 46,760 | 17,180 | 42,420 | 18,455 | 196,575 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 71,183 | 70,634 | 70,549 | 69,635 | 69,840 | 351,841 |
| c | Add lines 7a and 7b.. | 142,943 | 117,394 | 87,729 | 112,055 | 88,295 | 548,416 |
| 8 | Public support. (Subtract line 7c from line 6.) | 7,275,570 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,389,296 | 1,459,862 | 1,509,140 | 1,732,405 | 1,733,283 | 7,823,986 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 126,711 | 125,729 | 153,014 | 175,057 | 142,700 | 723,211 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 126,711 | 125,729 | 153,014 | 175,057 | 142,700 | 723,211 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 4,600 | 700 | 40,050 | 45,350 | ||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 1,516,007 | 1,585,591 | 1,666,754 | 1,908,162 | 1,916,033 | 8,592,547 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS REVENUE - 2017 AMOUNT: $ 4,600. 2018 AMOUNT: $ 700. 2019 AMOUNT: $ 40,050. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | AAPOS 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 IN EXCHANGE FOR THESE SERVICES TOTALED $277,000 DURING 2019. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION AMENDED ITS BYLAWS DURING THE 2019 TAX YEAR; THE SIGNIFICANT CHANGE STEMMING FROM THOSE AMENDMENTS INCLUDE PROVIDING THAT THE CHILDREN'S EYE FOUNDATION, THE FOUNDATION OF AAPOS (CEF/FAAPOS), HAS THE POWER TO APPOINT ONE MEMBER OF THE GOVERNING BODY, WHO SHALL BE THE INDIVIDUAL SERVING AS THE CHAIRPERSON OF THE CEF/FAAPOS ADVISORY BOARD. |
| FORM 990, PART VI, SECTION A, LINE 6 | AAPOS HAS TWO CLASSES OF MEMBERS WHO, PURSUANT TO THE AAPOS' GOVERNING DOCUMENTS, HAS THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE: CHARTER MEMBERS AND ACTIVE MEMBERS. CHARTER MEMBERS ARE OPHTHALMOLOGISTS WHO JOINED AAPOS AT THE TIME OF THE FOUNDING OF THE ASSOCIATION AND WHO WERE ACTIVELY ENGAGED IN INSTRUCTION, RESEARCH, OR PATIENT CARE IN THE FIELD OF PEDIATRIC OPHTHALMOLOGY OR STRABISMUS. ACTIVE MEMBERS ARE: (I) PHYSICIANS LICENSED TO PRACTICE MEDICINE AND SURGERY, RESIDING AND ACTIVELY PRACTICING IN THE UNITED STATES OR IN CANADA; (II) ARE CERTIFIED IN OPHTHALMOLOGY BY EITHER THE AMERICAN BOARD OF OPHTHALMOLOGY, THE AMERICAN OSTEOPATHIC ASSOCIATION, OR BY THE ROYAL COLLEGE OF PHYSICIANS AND SURGEONS OF CANADA; (III) IS IN GOOD STANDING AS AN ACTIVE FELLOW OF EITHER THE AMERICAN ACADEMY OF OPHTHALMOLOGY, THE AMERICAN OSTEOPATHIC COLLEGE, OR AN ACTIVE MEMBER OF THE CANADIAN OPHTHALMOLOGICAL SOCIETY; (IV) HAS COMPLETED ONE YEAR OF FELLOWSHIP TRAINING IN PEDIATRIC AND/OR STRABISMUS UNDER THE DIRECTION OF AN AAPOS MEMBER, OR WHO HAS SATISFACTORILY COMPLETED AN AAPOS APPROVED FELLOWSHIP PROGRAM, OR WHO HAS SATISFACTORILY COMPLETED AN ASSOCIATION OF UNIVERSITY PROFESSORS IN OPHTHALMOLOGY FELLOWSHIP COMPLIANCE COMMITTEE COMPLIANT FELLOWSHIP; (V) HAS COMPLETED ONE YEAR OF PRACTICE IN PEDIATRIC OPHTHALMOLOGY AND/OR STRABISMUS; AND (VI) WHOSE CURRENT PRACTICE CONSISTS OF AT LEAST 75% PEDIATRIC OPHTHALMOLOGY AND/OR STRABISMUS. IN ADDITION, THE FORM 990 INSTRUCTIONS DEFINE A "MEMBER" AS ANY PERSON, INCLUDING A CORPORATION OR OTHER LEGAL ENTITY, WITH THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, INCLUDING ELECTING MEMBERS OF THE GOVERNING BODY. ACCORDINGLY, CHILDREN'S EYE FOUNDATION, THE FOUNDATION OF AAPOS (CEF/FAAPOS), WOULD BE CONSIDERED A "MEMBER" OF THE ORGANIZATION AS THE CHAIRPERSON OF THE CEF/FAAPOS ADVISORY BOARD SERVES AS A VOTING MEMBER OF THE AAPOS BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL BOARD MEMBERS, OTHER THAN THE CEF/FAAPOS APPOINTEE, ARE ELECTED BY CHARTER MEMBERS AND ACTIVE MEMBERS; EACH HAS THE RIGHT TO CAST ONE VOTE FOR THE BOARD MEMBER OF THEIR CHOICE. CEF/FAAPOS HAS THE POWER TO APPOINT ONE MEMBER TO THE GOVERNING BODY, DESIGNATED BY THE INDIVIDUAL SERVING AS THE CHAIRPERSON OF THE CEF/FAAPOS ADVISORY BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE ORGANIZATION'S BYLAWS MUST BE APPROVED BY THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S FINANCE AND ACCOUNTING STAFF, 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 12C | 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 CONFLICT 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. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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| Software Version: |