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Ophthalmology Foundation

EIN 85-2967452 · San Francisco, CA

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

LegitimacyPassesRegistration and standingFinancial healthGood73 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE OPHTHALMOLOGY FOUNDATION WORKS WITH EYE CARE PROFESSIONALS, SOCIETIES AND ORGANIZATIONS TO ENHANCE AND PROVIDE OPHTHALMIC EDUCATION, WITH SPECIAL FOCUS ON LOW-RESOURCE AND UNDERSERVED COUNTRIES. THE ORGANIZATION COMMITS TO STRENGTHENING OPHTHALMIC EDUCATION, WITH THE ULTIMATE GOAL OF IMPROVING EYECARE AND ADVANCING THE PRESERVATION AND RESTORATION OF VISION FOR ALL.

Income
$651,902
Spending
$1.1 million
Spent on programs
85%
Reserves
11.4 months of spending
Largest source of income
donations and private grants, 78%
Employees
2
Volunteers
182
Highest pay
$121,579, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 73 out of 100. Higher than 43% of charities in its peer group (education, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 11.4 months of spending.

  • Debt

    20 of 20

    It owes 14% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 71% of income.

  • Income trend

    10 of 15

    Income fell 8% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100. Higher than 81% of charities in its peer group (education, $250k to $1m).

  • Independent board

    25 of 25

    39 of 39 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

    0 of 10

    Did not give 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

    15 of 15

    Its accounts were audited 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, 2024, 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 (3)
  1. $407,344 spent. THE FACULTY DEVELOPMENT CONSORTIUM PROGRAM PROVIDES OPHTHALMIC EDUCATORS AROUND THE WORLD WITH THE EDUCATIONAL TOOLS, TECHNIQUES, AND RESOURCES REQUIRED TO OPTIMALLY TRAIN AND IMPROVE OPHTHALMOLOGIST'S SKILLS AND THE EYE CARE THEIR PATIENTS RECEIVE. OPTHALMIC EDUCATORS VOLUNTEER THEIR SERVICES AS CONTENT EXPERTS TO PROMOTE AND DEVELOP SYMPOSIUMS, WORKSHOPS, COURSES, AND OTHER TEACHING INTERVENTIONS. THE EDUCATION PROGRAM OFFERS ONLINE COURSES, INCLUDING TEACHING SKILLS FOR OPHTHALMIC EDUCATORS, LEADERS IN EDUCATION PROGRAM, MENTORSHIP PROGRAMS, CONTINUING PROFESSIONAL DEVELOPMENT SUPPORT, EDUCATOR SESSIONS AT OPHTHALMIC MEETINGS AND TOOLS FOR TEACHING.
  2. $450,701 spent. IN PARTNERSHIP WITH THE INTERNATIONAL OPHTHALMOLOGICAL FELLOWSHIP FOUNDATION (IOFF E.V.), THE FOUNDATION SUPPORTS TWO MAJOR FELLOWSHIP PROGRAMS: THE ONE-YEAR IOFF RETINA RESEARCH FOUNDATION (RRF) HELMERICH INTERNATIONAL FELLOWSHIP AND THE IOFF SUBSPECIALTY FELLOWSHIP PROGRAM. THE IOFF-RRF HELMERICH INTERNATIONAL FELLOWSHIPS (RRF FELLOWS) ARE AWARDED ANNUALLY TO TWO YOUNG OPHTHALMOLOGISTS FROM LOW-RESOURCE AND UNDERSERVED COUNTRIES WHO ARE DEDICATED TO DEEPENING THE QUALITY OF OPHTHALMIC EDUCATION AND PATIENT CARE IN THEIR HOME COUNTRIES. RRF FELLOWS ARE REQUIRED TO COMMIT TO RETURNING TO THEIR HOME COUNTRIES AFTER THEIR FELLOWSHIP AND TAKING A POSITION AT A TEACHING INSTITUTION OR PUBLIC SERVICE HOSPITAL TO SHARE THEIR KNOWLEDGE. THREE AND TWELVE-MONTH FELLOWSHIPS ARE OFFERED UNDER THE SUBSPECIALTY PROGRAM. THE SUBSPECIALTY FELLOWSHIP PROGRAM INVITES YOUNG OPHTHALMOLOGISTS FROM LOW-RESOURCE OR UNDERSERVED COUNTRIES TO APPLY FOR AN IOFF-SUBSPECIALTY FELLOWSHIP AWARD. FELLOWS ARE EXPECTED TO BRING THEIR ACQUIRED KNOWLEDGE AND SKILLS BACK TO THEIR NATIVE COUNTRIES AND PARTICIPATE IN PROGRAMS TO PRESERVE VISION AND PREVENT BLINDNESS.
  3. $90,319 spent. The Ophthalmology Foundation examinations provide accessible, affordable, high-quality ophthalmology exams for global trainees. Three exams are held twice annually in Visual Sciences; Optics, Refraction, and Instruments; Clinical Ophthalmology and aim to assess the depth and breadth of trainees' knowledge, benchmark performance, and ensure readiness for certification. Foundation exams are developed through a rigorous process and align with the American Academy of Ophthalmology's Basic and Clinical Sciences (BCSC) standards and the professional requirements in the field. Content is created by international experts in every subspecialty within ophthalmology and revised periodically.

Source: Form 990 for the year ending December 31, 2024, 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 2024.

    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 February 2021.

    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.