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Samuel and Barbara Masket Foundation

EIN 46-3654757 · Los Angeles, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong97 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

EVERYONE HAS THE RIGHT TO GOOD SIGHT. THE MASKET FOUNDATION RESTORES VISION FOR PATIENTS WHO CANNOT AFFORD COMPLEX EYE CARE, TRAINS THE NEXT GENERATION OF SURGEONS, AND ADVANCES OPHTHALMOLOGY THROUGH CLINICAL RESEARCH, INNOVATION, AND EDUCATION.

Income
$520,844
Spending
$513,100
Spent on programs
95%
Reserves
13.2 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
37
Highest pay
$137,500, executive director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 97 out of 100. Higher than 84% of charities in its peer group (health care, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 13.2 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    15 of 15

    Income rose 27% on the year before.

  • Spending floor

    15 of 15

    94% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 91 out of 100. Higher than 72% of charities in its peer group (health care, $250k to $1m).

  • Independent board

    25 of 25

    6 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $386,777 spent. THE FOUNDATION PROVIDES COMPLEX ANTERIOR SEGMENT SURGICAL AND CLINICAL CARE AT NO COST TO UNINSURED AND UNDERINSURED PATIENTS WHO CANNOT OTHERWISE ACCESS THIS LEVEL OF SUBSPECIALTY CARE. THE FOUNDATION EVALUATES AND TREATS PATIENTS WITH TRAUMATIC OCULAR INJURIES, CONGENITAL ANIRIDIA, IRIS DEFECTS, FAILED PRIOR SURGERIES, AND OTHER CONDITIONS REQUIRING SUBSPECIALTY RECONSTRUCTION. PROCEDURES INCLUDE CATARACT WITH IOL IMPLANTATION, CORNEAL TRANSPLANTATION, ARTIFICIAL IRIS IMPLANTATION, SCLERAL-FIXATED IOL EXCHANGE, GLAUCOMA TUBE SHUNTS, AND PTERYGIUM REPAIR. THE FOUNDATION ABSORBS SURGERY-CENTER, ANESTHESIA, AND DEVICE COSTS -- INCLUDING INVESTIGATIONAL DEVICES NO INSURER WILL COVER -- SO CARE REACHES PATIENTS WITHOUT CHARGE.
  2. $77,250 spent. THE FOUNDATION OPERATES THE MASKET FELLOWS PROGRAM, ANCHORED BY THE NAMED HEIDI GREEN FELLOWSHIP, A HIGHLY COMPETITIVE POST-GRADUATE TRAINING PROGRAM IN COMPLEX ANTERIOR SEGMENT SURGERY CO-DIRECTED BY DRS. SAMUEL MASKET AND NICOLE FRAM. SELECTION IDENTIFIES CANDIDATES WHO EMBODY THE FOUNDATIONS FOUNDING VALUES SURGICAL EXCELLENCE, DEDICATION TO TEACHING AND MENTORSHIP, AND UNWAVERING SERVICE TO UNDERSERVED PATIENTS REFLECTING THE LIFES WORK OF SAMUEL AND BARBARA MASKET. UNDER A SERVICE-LEARNING MODEL, FELLOWS ADVANCE SUBSPECIALTY SKILLS BY PERFORMING COMPLEX SURGERY ON UNINSURED AND UNDERINSURED PATIENTS UNDER EXPERT SUPERVISION, DEVELOPING FUTURE LEADERS WHILE EXTENDING THE FOUNDATIONS CHARITABLE REACH. FOR FY2025 THE FOUNDATION SUPPORTED OUTGOING CLINICAL FELLOW DR. ALICE JIANG (THROUGH JUNE 2025), NOW PRACTICING AT INDIANA UNIVERSITY HEALTH, AND HOSTED INCOMING CLINICAL FELLOW DR. MAHSAW MANSOOR (JULY 2025 JUNE 2026 CYCLE).
  3. $20,845 spent. THE FOUNDATION ADVANCES OPHTHALMOLOGY THROUGH CLINICAL RESEARCH ON ANTERIOR SEGMENT DISEASE, PROFESSIONAL EDUCATION FOR THE MEDICAL COMMUNITY, AND PUBLIC EDUCATION ABOUT EYE DISEASE. RESEARCH ACTIVITIES FOCUS ON CATARACT AND REFRACTIVE SURGERY, INTRAOCULAR LENS TECHNOLOGY, AND COMPLEX ANTERIOR SEGMENT RECONSTRUCTION, WITH FINDINGS DISSEMINATED THROUGH PEER-REVIEWED PUBLICATIONS AND PRESENTATIONS AT PROFESSIONAL CONFERENCES. THE FOUNDATION HAS PARTICIPATED IN MULTI-CENTER CLINICAL INVESTIGATIONS, INCLUDING SERVICE AS ONE OF TWELVE UNITED STATES CLINICAL SITES FOR THE FDA TRIAL THAT LED TO THE FIRST STAND-ALONE PROSTHETIC IRIS APPROVED IN THE UNITED STATES. THE FOUNDATION ALSO HOSTS CONTINUING-EDUCATION SYMPOSIA FOR PRACTICING OPHTHALMOLOGISTS AND CONDUCTS PUBLIC AWARENESS PROGRAMMING ON EYE DISEASE AND VISION HEALTH.
  4. IN 2025 THE FOUNDATION RECEIVED APPROXIMATELY $78,586 IN DONATED PROFESSIONAL SERVICES, INCLUDING SURGEON FEES, SURGICAL TEACHING AND SUPERVISION TIME, AND DISCOUNTED ANESTHESIA SERVICES, VALUED AT FAIR MARKET VALUE USING APPLICABLE MEDICARE PHYSICIAN FEE SCHEDULE RATES. PER FORM 990 INSTRUCTIONS, DONATED SERVICES ARE NOT REPORTED ON PARTS VIII OR IX. THESE CONTRIBUTIONS ARE INTEGRAL TO PROGRAM DELIVERY AND ARE ACKNOWLEDGED HERE.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.