American Academy Of Ophthalmology Inc in San Francisco, California (CA)

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American Academy Of Ophthalmology Inc
Employer Identification Number (EIN)411336784
Name of OrganizationAmerican Academy Of Ophthalmology Inc
Address655 Beach Street, San Francisco, CA 94109-1342
ActivitiesProfessional association, Research, development and testing
SubsectionBusiness League
Ruling Date05/1981
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period03/2012
Assets$10,000,000 to $49,999,999
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$49,551,425
Amount of Income$52,803,787
Form 990 Revenue Amount$51,563,108
National Taxonomy of Exempt Entities (NTEE)Diseases, Disorders, Medical Disciplines: Professional Societies, Associations


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Amount of income in 2012: $52,803,787
American Academy Of Ophthalmology Inc: 

 $52,803,787
Other organizations performing similar types of work: 

 $79,878

Assets in 2012: $49,551,425
American Academy Of Ophthalmology Inc: 

 $49,551,425
Other organizations performing similar types of work: 

 $138,952

Expenses in 2007: $43,371,766
American Academy Of Ophthalmology Inc: 

 $43,371,766
Other organizations performing similar types of work: 

 $153,452

Income to expenses ratio in 2007: 1.1
American Academy Of Ophthalmology Inc: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2007: 177
This organization: 

 177
Other organizations performing similar types of work: 

 31

Employees paid over $50,000 in 2007: 2.3%
American Academy Of Ophthalmology Inc: 

 2.3%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2007: 8.0%
American Academy Of Ophthalmology Inc: 

 8.0%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$32,994,560$33,096,966$33,361,422$36,204,804$39,146,793$41,831,004$46,588,985$46,118,187
Contributions, gifts, grants, and similar amounts received$745,600$1,429,328$1,530,586$1,463,446$2,451,805$2,623,271$4,021,727$3,674,132
Contributions to donor advised funds$0$0
Direct public support$745,600$898,328$1,146,836$963,446$1,630,805$1,661,271$1,170,027$1,232,882
Indirect public support$0$531,000$383,750$500,000$821,000$962,000$2,851,700$2,441,250
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$12,744,174$12,931,263$12,257,021$12,374,944$13,458,048$14,378,120$16,259,623$14,563,182
Membership dues and assessments$13,004,012$13,180,050$13,734,006$13,979,361$14,873,772$15,367,959$16,156,198$15,980,478
Interest on savings and temporary cash investments$180,569$80,388$105,120$15,901$20,815$28,049$222,355$588,050
Dividends and interest from securities$542,776$960,120$857,036$681,641$400,605$311,979$232,733$247,496
Net rental income or (loss)$-720,543$-956,516$726,291$544,700$0$0$0$0
Gross rents$757,705$961,850$726,291$544,700$0$0$0$0
Less: rental expenses$1,478,248$1,918,366$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-60,436$-422,197$-1,524,711$92,023$-206,977$216,639$-227,439$423,168
Gross amount from sales of assets other than inventory$17,949,202$17,816,620$2,402,661$10,554,527$6,860,000$5,320,755$7,919,985$423,168
Less: cost or other basis and sales expenses$18,009,638$18,238,817$3,927,372$10,462,504$7,066,977$5,104,116$8,147,424$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$3,768,634$3,233,388$2,821,509$3,573,516$4,444,208$4,473,941$4,851,761$4,295,884
Gross sales of inventory, less returns and allowances$5,481,455$5,040,598$4,811,224$4,939,039$6,080,683$6,034,038$6,281,253$5,671,977
Less: cost of goods sold$1,712,821$1,807,210$1,989,715$1,365,523$1,636,475$1,560,097$1,429,492$1,376,093
Other revenue$2,789,774$2,661,142$2,854,564$3,479,272$3,704,517$4,431,046$5,072,027$6,345,797
Total expenses$32,598,503$32,402,791$33,174,195$33,428,559$36,736,286$37,939,097$40,673,078$43,371,766
Program services$0$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$28,441,526$29,368,803$26,253,485$11,132,021$9,064,239$13,692,614$16,541,618$13,673,160
Excess or (deficit) for the year$396,057$694,175$187,227$2,776,245$2,410,507$3,891,907$5,915,907$2,746,421
Net assets or fund balances at beginning of year$30,989,740$28,441,526$29,368,803$26,253,485$11,132,021$9,064,239$13,692,614$16,541,618
Other changes in net assets or fund balances$-2,944,271$233,102$-3,302,545$-17,897,709$-4,478,289$736,468$-3,066,903$-5,614,879
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$43,371,766$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$2,139,376
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$1,459,967$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$13,365,718$0$0$0
Pension plan contributions not included above$1,173,189$0$0$0
Employee benefits not included above$1,235,315$0$0$0
Payroll taxes$948,704$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$170,005$0$0$0
Legal fees$288,253$0$0$0
Supplies$385,686$0$0$0
Telephone$141,566$0$0$0
Postage and shipping$1,322,408$0$0$0
Occupancy$1,414,200$0$0$0
Equipment rental and maintenance$394,637$0$0$0
Printing and publications$2,540,241$0$0$0
Travel$2,784,453$0$0$0
Conferences, conventions, and meetings$8,430,556$0$0$0
Interest$33,737$0$0$0
Depreciation, depletion, etc.$731,160$0$0$0
Other expenses not covered above$4,412,595$0$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$54,507,632$54,228,848$51,459,378$33,228,766$30,357,519$31,789,434$37,915,606$34,788,166
Cash - non-interest-bearing$254,930$274,070$380,234$606,557$270,946$2,946,605$15,092,811$11,266,164
Savings and temporary cash investments$2,257,450$1,678,363$3,137,935$2,472,772$5,192,342$5,379,075$0$0
Accounts receivable less allowance for doubtful accounts$5,376,405$4,824,687$4,166,337$5,143,656$5,173,687$6,070,983$8,027,963$9,612,046
Pledges receivable less allowance for doubtful accounts$0$87,585$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$1,589,476$1,504,177$1,222,499$779,436$744,739$798,321$1,062,440$956,116
Prepaid expenses and deferred charges$910,016$997,838$746,331$1,221,258$1,339,938$1,871,869$1,471,972$1,096,190
Investments - publicly-traded securities$0$9,171,232
Investments - other securities$24,744,316$25,933,295$22,292,479$20,829,449$15,196,170$11,444,159$9,123,189$1,000
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$19,375,039$18,928,833$19,513,563$2,121,723$2,385,902$3,244,747$3,137,231$2,685,418
Other assets, including program-related investments$0$0$0$53,915$53,795$33,675$0$0
Total liabilities$26,066,106$24,860,045$25,205,893$22,096,745$21,293,280$18,096,820$21,373,988$21,115,006
Accounts payable and accrued expenses$3,403,704$2,836,478$3,322,302$10,011,874$8,183,081$3,773,715$4,207,035$4,247,390
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$11,226,978$11,204,543$11,726,842$12,084,871$13,110,199$14,323,105$16,477,465$16,117,318
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$11,435,424$10,819,024$10,156,749$0$0$0$0$0
Other liabilities$0$0$0$0$0$0$689,488$750,298
Total liabilities and net assets/fund balances$54,507,632$54,228,848$51,459,378$33,228,766$30,357,519$31,789,434$37,915,606$34,788,166
Total net assets or fund balances$28,441,526$29,368,803$26,253,485$11,132,021$9,064,239$13,692,614$16,541,618$13,673,160
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$32,994,560$33,096,966$33,361,422$36,204,804$39,146,793$41,831,004$46,588,985$46,118,187
Total revenue, gains, and other support per audited financial statements$37,869,827$37,337,088$32,003,402$42,463,434$41,251,075$44,068,733$51,536,000$49,409,000
Other expenses$4,966,995$4,275,097$-1,312,830$6,316,169$2,158,186$2,296,547$5,010,579$3,291,745
Net unrealized gains on investments$-1,969,295$233,102$-3,302,545$4,950,646$521,711$736,450$1,116,650$-614,879
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$6,936,290$4,041,995$1,989,715$1,365,523$1,636,475$1,560,097$3,893,929$3,906,624
Other revenue$91,728$34,975$45,190$57,539$53,904$58,818$63,564$932
Investment expenses$91,728$34,975$45,190$57,539$53,904$58,818$63,564$0
Other$0$0$0$0$0$0$0$932
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$32,598,503$32,402,791$33,174,195$33,428,559$36,736,286$37,939,097$40,673,078$43,371,766
Total expenses and losses per audited financial statements$38,724,612$36,657,912$35,118,720$34,736,543$38,318,857$39,440,376$44,974,000$47,704,000
Other revenue$6,217,837$4,290,096$1,989,715$1,365,523$1,636,475$1,560,097$4,364,570$4,332,761
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$6,217,837$4,290,096$1,989,715$1,365,523$1,636,475$1,560,097$4,364,570$4,332,761
Other expenses$91,728$34,975$45,190$57,539$53,904$58,818$63,648$527
Investment expenses$91,728$34,975$45,190$57,539$53,904$58,818$63,564$0
Other$0$0$0$0$0$0$84$527
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
10$10,000$0$0
5$26,500$0$0
40$561,879$50,010$13,490
40$248,475$30,513$1,100
5$12,500$0$0
5$15,000$0$0
5$15,000$0$0
5$15,000$0$0
1$9,000$0$0
1$9,000$0$0
1$10,000$0$0
5$5,000$0$0
40$317,028$34,510$11,090
20$64,872$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings20
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$13,163,867
Section 162(e) lobbying and political expenditures$2,473,858
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$2,952,830
Taxable amount of lobbying and political expenditures$-478,972
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?Yes
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006177
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$1,789,762$5,814,749$34,839,544
Program service revenue
Program service revenue 1000000$000$0$7,190,736
Program service revenue 2000000$000$0$6,430,885
Program service revenue 3000000$000$0$941,561
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$15,980,478
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$588,050$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$247,496$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$423,168$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$4,295,884
Other revenueAdvertising and related services$1,789,762Royalty income excluded by section 512(b)(2)$4,556,035$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
942960420100%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$51,563,108
Contributions, Gifts, Grants and Other Similar Amounts$4,207,073
Program Service Revenue$35,795,880
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$302,629
Income from investment of tax-exempt bond proceeds$0
Royalties$3,538,974
Net rental income$1,200
Gross rents (Real / Personal)$1,200 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$1,200 / $0
Net gain from sales of assets other than inventory$54,311
Gross amount from sales of assets other than inventory (Securities / Other)$54,311 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0
Gain or (loss) (Securities / Other)$54,311 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$4,280,889
Gross sales of inventory, less returns and allowances$5,521,568
Less: cost of goods sold$1,240,679
Miscellaneous Revenue$3,382,152
Statement of Functional Expenses (for 2012)
Total functional expenses$43,328,844
Compensation of current officers, directors, trustees, and key employees$3,758,504
Other salaries and wages$13,593,770
Payroll taxes$1,107,845
Professional fundraising services$0
Other$24,868,725
Balance Sheet (for 2012)
Total assets$49,551,425
Total liabilities$23,145,630
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$23,145,630
Total net assets or fund balances$26,405,795
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
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8American Board Of Hair Restoration Surgery8840 Calumet Ave Ste 205, Munster, IN 46321-2546IN1998-01$230,450
9Wyoming Optometric AssociationPO BOX 1967, Cheyenne, WY 82003-1967WY1972-02$172,669
10Massachusetts Society Of Otolaryngology Head And Neck Surge100 Tradecen Ste 750, Woburn, MA 01801MA1992-07$79,878
11Nebraska Society Respiratory Care608 N 25th St, Beatrice, NE 68310-2660NE1971-07$45,187
12Indiana Academy Of Dermatology Inc322 Canal Walk, Indianapolis, IN 46202-3252IN1995-12$31,319
13Chicago Cardiology GroupC/O Paul Didzerkis610 Roosevelt Rd, Wheaton, IL 60187IL1991-06$29,245
14Cardiovascular And Metabolic Healthfoundation Inc100 Walnut Ave Ste 103, Clark, NJ 07066-1256NJ2006-08$2,123,758
15Endometriosis Assoc Inc8585 N 76th Pl, Milwaukee, WI 53223-2633WI1983-02$614,259
16Peripheral Vascular Surgery Society11100 Euclid Ave, Cleveland, OH 44106-1716OH2001-05$303,962
17Intl Society Of Cardiovascular Disease Epidemiology & Prevention1300 South Second Street, Minneapolis, MN 55454-1075MN1999-11$127,621
18Council For Refractive Surgery Quality Assurance8543 Everglade Dr, Sacramento, CA 95826-3616CA2002-06$88,478
19Armenian International Ophthalmic Association4601 Charmion Ln, Encino, CA 91316CA2001-01$79,633
20California Society For Cardiac Rehabilitation24331 Las Naranjas Dr, Laguna Niguel, CA 92677-2118CA2007-01$43,407
Number of organizations performing similar types of work
Arizona1
California6
District of Columbia1
Florida1
Georgia2
Hawaii1
Illinois3
Indiana2
Kansas1
Louisiana2
Massachusetts2
Michigan3
Minnesota1
North Carolina1
Nebraska1
New Jersey2
New York2
Ohio1
Texas4
Virginia1
Wisconsin2
Wyoming1
Total41

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