Civic Intelligence

National Association of Vision

EIN 14-1862334 • 501(c)6 • Tucker, GA

Profile

To monitor the quality of the vision care industry, as well as track and influence legislation and regulations affecting the vision care industry.

3774 Lavista Road Suite 101Tucker, GA 30084

www.navcp.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

1.30x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.59x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-27%

Higher net margin than 5% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

4th percentile

-34%

Faster asset growth than 4% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-12%

Faster revenue growth than 13% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,485,072

Down $779,733 (-34%) from 2023

Liabilities

Up

$1,927,714

Up $86,867 (+4.7%) from 2023

Net Assets

Down

-$442,642

Down $866,600 (-204%) from 2023

Revenue

Down

$3,267,428

Down $425,354 (-12%) from 2023

Expenses

Up

$4,134,028

Up $207,171 (+5.3%) from 2023

Net Income

Down

-$866,600

Down $632,525 (-270%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $197,006Liabilities 2011: $79,162Net Assets 2011: $117,8442011Assets 2012: $212,076Liabilities 2012: $103,999Net Assets 2012: $108,0772012Assets 2013: $120,639Liabilities 2013: $38,746Net Assets 2013: $81,8932013Assets 2014: $219,277Liabilities 2014: $182,993Net Assets 2014: $36,2842014Assets 2015: $388,043Liabilities 2015: $380,919Net Assets 2015: $7,1242015Assets 2016: $1,035,533Liabilities 2016: $531,208Net Assets 2016: $504,3252016Assets 2017: $1,203,521Liabilities 2017: $593,343Net Assets 2017: $610,1782017Assets 2018: $1,005,736Liabilities 2018: $258,924Net Assets 2018: $746,8122018Assets 2019: $1,609,277Liabilities 2019: $625,571Net Assets 2019: $983,7062019Assets 2020: $2,664,542Liabilities 2020: $1,646,639Net Assets 2020: $1,017,9032020Assets 2021: $2,306,408Liabilities 2021: $1,366,422Net Assets 2021: $939,9862021Assets 2022: $2,058,502Liabilities 2022: $1,400,469Net Assets 2022: $658,0332022Assets 2023: $2,264,805Liabilities 2023: $1,840,847Net Assets 2023: $423,9582023Assets 2024: $1,485,072Liabilities 2024: $1,927,714Net Assets 2024: -$442,6422024

Highlighted filing

2024

Assets$1,485,072
Liabilities$1,927,714
Net Assets-$442,642

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $324,2162011Revenue 2012: $271,090Expenses 2012: $280,857Net Income 2012: -$9,7672012Revenue 2013: $444,749Expenses 2013: $470,933Net Income 2013: -$26,1842013Revenue 2014: $478,910Expenses 2014: $524,519Net Income 2014: -$45,6092014Revenue 2015: $1,054,005Expenses 2015: $1,083,165Net Income 2015: -$29,1602015Revenue 2016: $3,557,563Expenses 2016: $3,060,362Net Income 2016: $497,2012016Revenue 2017: $3,049,692Expenses 2017: $2,943,839Net Income 2017: $105,8532017Revenue 2018: $2,493,583Expenses 2018: $2,484,473Net Income 2018: $9,1102018Revenue 2019: $3,741,302Expenses 2019: $3,267,381Net Income 2019: $473,9212019Revenue 2020: $2,885,723Expenses 2020: $2,851,526Net Income 2020: $34,1972020Revenue 2021: $2,983,183Expenses 2021: $3,050,655Net Income 2021: -$67,4722021Revenue 2022: $3,128,141Expenses 2022: $3,410,094Net Income 2022: -$281,9532022Revenue 2023: $3,692,782Expenses 2023: $3,926,857Net Income 2023: -$234,0752023Revenue 2024: $3,267,428Expenses 2024: $4,134,028Net Income 2024: -$866,6002024

Highlighted filing

2024

Revenue$3,267,428
Expenses$4,134,028
Net Income-$866,600

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$1.93$0.44$3.27$4.13$0.87
2023Detailed filing. Detailed filing data is available for this year.$2.26$1.84$0.42$3.69$3.93$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$1.40$0.66$3.13$3.41$0.28
2021Detailed filing. Detailed filing data is available for this year.$2.31$1.37$0.94$2.98$3.05$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.66$1.65$1.02$2.89$2.85$0.03
2019Summary only. Only limited summary data is available for this year.$1.61$0.63$0.98$3.74$3.27$0.47
2018Detailed filing. Detailed filing data is available for this year.$1.01$0.26$0.75$2.49$2.48$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.20$0.59$0.61$3.05$2.94$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.04$0.53$0.50$3.56$3.06$0.50
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.38$0.01$1.05$1.08$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.18$0.04$0.48$0.52$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.12$0.04$0.08$0.44$0.47$0.03
2012Summary only. Only limited summary data is available for this year.$0.21$0.10$0.11$0.27$0.28$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.08$0.12$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$3,267,428
Mission and Program Overview

Mission

To monitor the quality of the vision care industry, as well as track and influence legislation and regulations affecting the vision care industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,560,940$988,516▼ $572,424
Cash and Non-Interest-Bearing Accounts$601,269$496,556▼ $104,713
Prepaid Expenses and Deferred Charges$102,596--
Total Assets$2,264,805$1,485,072▼ $779,733
Liabilities
Deferred Revenue$1,357,200$1,326,235▼ $30,965
Accounts Payable and Accrued Expenses$483,647$601,479▲ $117,832
Total Liabilities$1,840,847$1,927,714▲ $86,867
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$423,958$-442,642▼ $866,600
Total Net Assets Fund Balance$423,958$-442,642▼ $866,600
Total Liabilities and Net Assets / Fund Balance$2,264,805$1,485,072▼ $779,733
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lori ArcherChair Elect
Paul McleanChairman
Christina NicastroDirector
Craig Pr JoffeDirector
Jeff HollowoodDirector
Jeff SpahrDirector
Mark BeckerDirector
Matt MacdonaldDirector
Megan MolonyDirector
Melanie MillerDirector
Melinda EverleyDirector
Myles LewisDirector
Nelly BonniolDirector
Usha PatilDirector
Julian RobertsExecutive Di
Amanda GilbertsonRules Bylaws
Alan HirschbergSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$972,350
Investment Income
$66
Other Revenue
$2,295,012
Change in Net Assets
$-866,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,819,590
Salaries, Compensation, and Employee Benefits$314,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Lobbying$494,576--$494,576
Other Salaries and Wages$45,425$269,013-$314,438
Fees for Services Other$1,500$123,158-$124,658
Other Expenses$60,000--$60,000
Fees for Services Accounting-$22,873-$22,873
Travel$14,086$4,803-$18,889
Conferences and Meetings-$16,916-$16,916
Occupancy-$12,000-$12,000
Insurance-$1,403-$1,403
Fees for Services Legal-$888-$888
Total Functional Expenses$3,682,974$451,054$0$4,134,028
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$1,170,066
Current Year Nondeductible Lobbying and Political Cost$494,576
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is prepared by a cpa and reviewed by the executive director and available for review by the board of directors before it is filed with the irs.

Form 990, Page 6, Part VI, Line 12C

In connection with a possible conflict of interest, an interested person must disclose the matter as soon as possible to the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
National Association of Vision
EIN
14-1862334
Phone
5024031122
Address
3774 LAVISTA ROAD SUITE 101, TUCKER, GA 30084

Signing Officer

Name
Julian Roberts
Title
Executive Director
Phone
5024031122
Signed
2025-11-12

Organization Details

Principal Officer
Julian Roberts
Formed
2002
Legal Domicile
In
Voting Board Members
17
Independent Board Members
17
Employees
0

Preparer

Firm
Miles K Thoroman CPA Pc
Address
3473 LAWRENCEVILLE SUWANEE RD STE A, SUWANEE, GA 30024
Preparer
Miles K Thoroman
Phone
7708130900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

To monitor the quality of the vision care industry, as well as track and influence legislation and regulations affecting the vision care industry.

Raw XML Appendix369 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0CREDENTIALING
IRS990/OtherExpensesGrp/Desc1PUBLIC RELATIONS
IRS990/OtherExpensesGrp/Desc2PUBLIC POLICY
IRS990/OtherExpensesGrp/Desc3CONSULTING
IRS990/OtherExpensesGrp/ProgramServicesAmt01951100
IRS990/OtherExpensesGrp/ProgramServicesAmt11005860
IRS990/OtherExpensesGrp/ProgramServicesAmt2110427
IRS990/OtherExpensesGrp/ProgramServicesAmt360000
IRS990/OtherExpensesGrp/TotalAmt01951100
IRS990/OtherExpensesGrp/TotalAmt11005860
IRS990/OtherExpensesGrp/TotalAmt2110427
IRS990/OtherExpensesGrp/TotalAmt360000
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0CREDENTIALING FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02295012
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02295012
IRS990/OtherRevenueTotalAmt02295012
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0269013
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt045425
IRS990/OtherSalariesAndWagesGrp/TotalAmt0314438
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0102596
IRS990/PrincipalOfficerNm0JULIAN ROBERTS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0972350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0972350
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO MONITOR THE QUALITY OF THE VISION CARE INDUSTRY, AS WELL AS TRACK AND INFLUENCE LEGISLATION AND REGULATIONS AFFECTING THE VISION CARE INDUSTRY.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt070
IRS990/PYOtherExpensesAmt03615352
IRS990/PYOtherRevenueAmt02580262
IRS990/PYProgramServiceRevenueAmt01112450
IRS990/PYRevenuesLessExpensesAmt0-234075
IRS990/PYSalariesCompEmpBnftPaidAmt0311505
IRS990/PYTotalExpensesAmt03926857
IRS990/PYTotalRevenueAmt03692782
IRS990/ReconcilationRevenueExpnssAmt0-866600
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt0149430
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt01020636
IRS990ScheduleC/DuesAssessmentsAmt0879000
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0675490
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0494576
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt01170066
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/TaxableAmt0-291066
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO MONITOR THE QUALITY OF THE VISION CARE INDUSTRY, AS WELL AS TRACK AND INFLUENCE LEGISLATION AND REGULATIONS AFFECTING THE VISION CARE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY A CPA AND REVIEWED BY THE EXECUTIVE DIRECTOR AND AVAILABLE FOR REVIEW BY THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN CONNECTION WITH A POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE MATTER AS SOON AS POSSIBLE TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02264805
IRS990/TotalAssetsEOYAmt01485072
IRS990/TotalAssetsGrp/BOYAmt02264805
IRS990/TotalAssetsGrp/EOYAmt01485072
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0451054
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03682974
IRS990/TotalFunctionalExpensesGrp/TotalAmt04134028
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01840847
IRS990/TotalLiabilitiesEOYAmt01927714
IRS990/TotalLiabilitiesGrp/BOYAmt01840847
IRS990/TotalLiabilitiesGrp/EOYAmt01927714
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0423958
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-442642
IRS990/TotalProgramServiceRevenueAmt0972350
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03267428
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03267428
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02264805
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01485072
IRS990/TravelGrp/ManagementAndGeneralAmt04803
IRS990/TravelGrp/ProgramServicesAmt014086
IRS990/TravelGrp/TotalAmt018889
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03774 LAVISTA ROAD
IRS990/USAddress/AddressLine2Txt0SUITE 101
IRS990/USAddress/CityNm0TUCKER
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030084
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0WWW.NAVCP.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIAN ROBERTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05024031122
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ASSOCIATION OF VISION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CARE PLANS INC
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0141862334
ReturnHeader/Filer/PhoneNum05024031122
ReturnHeader/Filer/USAddress/AddressLine1Txt03774 LAVISTA ROAD SUITE 101
ReturnHeader/Filer/USAddress/CityNm0TUCKER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030084
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581776540
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MILES K THOROMAN CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03473 LAWRENCEVILLE SUWANEE RD STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SUWANEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030024
ReturnHeader/PreparerPersonGrp/PhoneNum07708130900
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MILES K THOROMAN
ReturnHeader/ReturnTs02025-11-13T14:38:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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