American Glaucoma Society Inc

Nonprofit profile at a glance

EIN
222765077
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4155618587
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Eye Diseases, Blindness and Vision Impairments

Official website

Reported finances

Revenue
$2,520,856
Expenses
$2,416,903
Assets
$8,087,312
Liabilities
$1,066,504

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • LEON W HERNDON JR MD (PRES THRU 3/2024 / PAST PRESIDENT)
  • STEVEN J GEDDE MD (VICE PRESIDENT START 3/2024)
  • RONALD L FELLMAN MD (PAST PRESIDENT THRU 3/2024)
  • CHRISTOPHER A GIRKIN MD MSPH (PAST PRESIDENT)

People named in this filing

  • LEON W HERNDON JR MD (PRES THRU 3/2024 / PAST PRESIDENT)
  • CARLA J SIEGFRIED MD (VP THRU 3/2024 / PRES START 3/2024)
  • STEVEN J GEDDE MD (VICE PRESIDENT START 3/2024)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ags is the preeminent organization dedicated to improving the lives of all people with glaucoma and those at risk by leading the advancement of education, research, health care access, and advocacy.

What it reported doing in 2024

Research grants - ags programs include awarding research grants to young and mid-career physician scientists; on average four grants are awarded. The ags also has a mentoring program for the advancement of physician scientists. This program is funded by a corporate supporter or a foundation and its mission is to provide financial aid to young glaucomatologists to overcome barriers in their early career path; six to ten awards are granted annually depending on funding.

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 82% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 95
  • Accountability: 100
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.6%; rating input score 56
  • Program expense ratio: 62.2%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98%; rating input score 98; 34th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.1%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 3.35; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 55.6% of revenue deployed · 62.2% of spending went to programs
  • Governance: 18 of 18 board members independent · 7 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $0 · 25 people listed
  • Highest-paid contractors: 3 contractors listed · $1.1M reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and related organizations
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 9 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.