Civic Intelligence

Association of Regulatory Boards Of

EIN 23-7091523 • 501(c)3 • Charlotte, NC

Profile

The mission of the Association of Regulatory Boards of Optometry is to represent and assist member licensing agencies in regulating the practice of optometry for the public welfare.

3440 Toringdon Way PMB 20533Charlotte, NC 28277

www.arbo.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.07x

Higher debt load relative to assets than 54% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.11x

Higher debt load relative to revenue than 60% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Source year 2024

Net Margin

25th percentile

-5.3%

Higher net margin than 25% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$172,354

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

NTEE W • $1M-$5M nonprofits • Source year 2024

Asset Growth

43rd percentile

4.5%

Faster asset growth than 43% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

10%

Faster revenue growth than 44% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$3,165,888

Up $135,639 (+4.5%) from 2023

Liabilities

Up

$206,769

Up $115,477 (+126%) from 2023

Net Assets

Up

$2,959,119

Up $20,162 (+0.7%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin25th percentile

Revenue

Up

$1,835,822

Up $167,597 (+10%) from 2023

Expenses

Up

$1,933,483

Up $229,270 (+13%) from 2023

Net Income

Down

-$97,661

Down $61,673 (-171%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $233,004Liabilities 2010: $30,175Net Assets 2010: $202,8292010Assets 2011: $411,554Liabilities 2011: $34,118Net Assets 2011: $377,4362011Assets 2012: $573,177Liabilities 2012: $34,454Net Assets 2012: $538,7232012Assets 2013: $786,272Liabilities 2013: $47,176Net Assets 2013: $739,0962013Assets 2014: $977,972Liabilities 2014: $34,103Net Assets 2014: $943,8692014Assets 2015: $1,155,951Liabilities 2015: $103,358Net Assets 2015: $1,052,5932015Assets 2016: $1,427,686Liabilities 2016: $133,781Net Assets 2016: $1,293,9052016Assets 2017: $1,646,999Liabilities 2017: $71,585Net Assets 2017: $1,575,4142017Assets 2018: $1,809,092Liabilities 2018: $66,555Net Assets 2018: $1,742,5372018Assets 2019: $2,236,503Liabilities 2019: $74,876Net Assets 2019: $2,161,6272019Assets 2020: $2,794,077Liabilities 2020: $39,604Net Assets 2020: $2,754,4732020Assets 2021: $3,381,458Liabilities 2021: $93,535Net Assets 2021: $3,287,9232021Assets 2022: $2,789,265Liabilities 2022: $51,847Net Assets 2022: $2,737,4182022Assets 2023: $3,030,249Liabilities 2023: $91,292Net Assets 2023: $2,938,9572023Assets 2024: $3,165,888Liabilities 2024: $206,769Net Assets 2024: $2,959,1192024

Highlighted filing

2024

Assets$3,165,888
Liabilities$206,769
Net Assets$2,959,119
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $792,0122010Expenses 2011: $682,9402011Expenses 2012: $727,2402012Revenue 2013: $1,058,080Expenses 2013: $881,785Net Income 2013: $176,2952013Revenue 2014: $1,079,104Expenses 2014: $857,958Net Income 2014: $221,1462014Revenue 2015: $1,100,886Expenses 2015: $947,859Net Income 2015: $153,0272015Revenue 2016: $1,310,245Expenses 2016: $1,104,462Net Income 2016: $205,7832016Revenue 2017: $1,319,193Expenses 2017: $1,147,647Net Income 2017: $171,5462017Revenue 2018: $1,345,552Expenses 2018: $1,057,514Net Income 2018: $288,0382018Revenue 2019: $1,373,929Expenses 2019: $1,117,602Net Income 2019: $256,3272019Revenue 2020: $1,304,699Expenses 2020: $956,511Net Income 2020: $348,1882020Revenue 2021: $1,558,679Expenses 2021: $1,085,167Net Income 2021: $473,5122021Revenue 2022: $1,595,028Expenses 2022: $1,614,790Net Income 2022: -$19,7622022Revenue 2023: $1,668,225Expenses 2023: $1,704,213Net Income 2023: -$35,9882023Revenue 2024: $1,835,822Expenses 2024: $1,933,483Net Income 2024: -$97,6612024

Highlighted filing

2024

Revenue$1,835,822
Expenses$1,933,483
Net Income-$97,661
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,165,888
Liabilities
$206,769
Net assets
$2,959,119
Revenue
$1,835,822
Expenses
$1,933,483
Net income
-$97,661
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.17$0.21$2.96$1.84$1.93$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.09$2.94$1.67$1.70$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.05$2.74$1.60$1.61$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$0.09$3.29$1.56$1.09$0.47
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.04$2.75$1.30$0.96$0.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.07$2.16$1.37$1.12$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.07$1.74$1.35$1.06$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.07$1.58$1.32$1.15$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.13$1.29$1.31$1.10$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.10$1.05$1.10$0.95$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.03$0.94$1.08$0.86$0.22
2013Detailed filing. Detailed filing data is available for this year.$0.79$0.05$0.74$1.06$0.88$0.18
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.03$0.54$0.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.03$0.38$0.68
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.03$0.20$0.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.1
Gross Receipts
$1,835,822
Mission and Program Overview

Mission

The mission of the Association of Regulatory Boards of Optometry is to represent and assist member licensing agencies in regulating the practice of optometry for the public welfare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,372,053$2,709,565▲ $337,512
Land, Buildings, and Equipment, Net$401,791$242,245▼ $159,546
Cash and Non-Interest-Bearing Accounts$210,239$166,038▼ $44,201
Accounts Receivable$37,790$26,810▼ $10,980
Prepaid Expenses and Deferred Charges$8,376$21,230▲ $12,854
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,030,249$3,165,888▲ $135,639
Other Assets Total-$0-
Liabilities
Deferred Revenue$9,000$107,850▲ $98,850
Accounts Payable and Accrued Expenses$82,292$98,919▲ $16,627
Total Liabilities$91,292$206,769▲ $115,477
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,938,957$2,959,119▲ $20,162
Total Net Assets Fund Balance$2,938,957$2,959,119▲ $20,162
Total Liabilities and Net Assets / Fund Balance$3,030,249$3,165,888▲ $135,639

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$242,245$605,963-
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lisa FennellExecutive DirectorFT$172,354$172,354

Board Members and Trustees

NameTitle
Coby S Ramsey ODPast President
Jeffery B Yunker ODPresident
Terri L Haley ODVice President
Eric Bailey ODDirector
Gerard Lozada ODDirector
Glenn K Kawaguchi ODDirector
James S Campbell ODDirector
Linda Tharp ODDirector
Luanne Chubb ODDirector
Patrick W O'Neill ODDirector
Donovan L Crouch ODConsultant
Margaret Whelan MPASecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$50,150
Program Service Revenue
$1,240,960
Investment Income
$146,612
Other Revenue
$398,100
Change in Net Assets
$-97,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,835,822
Revenue Not Reported on Form 990
$117,823
Total Revenue per Audited Statements
$1,953,645
Total Revenue per Form 990
$1,835,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,004,959
Salaries, Compensation, and Employee Benefits$928,524
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$531,222$177,074-$708,296
Current Officers, Directors, Trustees, and Key Employees$129,266$43,088-$172,354
Depreciation Depletion$120,967$40,322-$161,289
Travel$72,814$24,272-$97,086
Fees for Services Other-$75,145-$75,145
Information Technology$50,972$16,991-$67,963
Payroll Taxes$35,906$11,968-$47,874
Other Expenses$30,524$10,174-$40,698
All Other Expenses$34,608$4,342-$38,950
Occupancy$17,840$5,947-$23,787
Insurance$5,389$1,796-$7,185
Office Expenses$4,376$1,459-$5,835
Total Functional Expenses$1,448,779$484,704$0$1,933,483

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,933,483
Total Expenses per Audited Statements$1,933,483
Total Expenses per Form 990$1,933,483
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization's members are 64 optometry licensing boards who make up the House of Delegates”

Form 990, Part VI, Section A, Line 7A

“Each Member of the House of Delegates in attendance has one vote in electing the members of the Board of Directors”

Form 990, Part VI, Section A, Line 7B

“The Board of Directors acts as governing body on behalf of the House of Delegates when not in session”

Form 990, Part VI, Section B, Line 11B

“The Bookkeeper and Executive Director review a draft of the 990 before the return is filed.”

Form 990, Part VI, Section B, Line 15A

“The Board of Directors is responsible for reviewing and approving the compensation of the Executive Director. The Executive Committee of the Board reviews the executive director's performance and compensation annually. The review process includes a self-evaluation by the executive director, feedback from board members, and a review of relevant industry salary data. The Executive Committee then makes a recommendation to the full Board of Directors who make the final decision. Documentation of the evaluation information and the final decision is maintained at the organizations office.”

Form 990, Part VI, Section C, Line 19

“The bylaws and form 990 are available upon request”

Filing and Contact Details

Filer

Filer Name
Association of Regulatory Boards of
EIN
23-7091523
Phone
7049702710
Address
3440 Toringdon Way PMB 20533, Charlotte, NC 28277

Signing Officer

Name
Lisa Fennell
Title
Executive Director
Signed
2025-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Fennell
Formed
1919
Legal Domicile
Ne
Voting Board Members
11
Independent Board Members
11
Employees
11
Volunteers
60

Preparer

Firm
Foard and Company PA
Address
1347 Harding Place, Charlotte, NC 28204
Preparer
Robert Dobbins
Phone
7043721515
Raw XML AppendixShowing 400 of 575 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/Desc0The Council on Optometric Practitioner Education (COPE), the national clearinghouse for optometry CE courses, currently is accepted by 52 boards of optometry. Instructors can submit courses for COPE qualification and CE Administrators can submit their events (meeting, conference, etc.) for COPE approval and accreditation.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Linda Tharp OD
IRS990/Form990PartVIISectionAGrp/PersonNm2Coby S Ramsey OD
IRS990/Form990PartVIISectionAGrp/PersonNm3Gerard Lozada OD
IRS990/Form990PartVIISectionAGrp/PersonNm4Eric Bailey OD
IRS990/Form990PartVIISectionAGrp/PersonNm5Luanne Chubb OD
IRS990/Form990PartVIISectionAGrp/PersonNm6Donovan L Crouch OD
IRS990/Form990PartVIISectionAGrp/PersonNm7Terri L Haley OD
IRS990/Form990PartVIISectionAGrp/PersonNm8Jeffery B Yunker OD
IRS990/Form990PartVIISectionAGrp/PersonNm9Glenn K Kawaguchi OD
IRS990/Form990PartVIISectionAGrp/PersonNm10James S Campbell OD
IRS990/Form990PartVIISectionAGrp/PersonNm11Patrick W O'Neill OD
IRS990/Form990PartVIISectionAGrp/PersonNm12Margaret Whelan MPA
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IRS990/ProgSrvcAccomActy2Grp/Desc0Optometrists can review their continuing education (CE) attendance data from anywhere via the internet. Users can view their chronological course history and print transcript or paper certificates. Licensing Boards can use the data in OE TRACKER to perform continuing education audits during their license renewal process.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Council on Endorsed Licensure Mobility for Optometrists (CELMO), assists state optometry boards in reviewing applications for licensure from established practitioners in other jurisdictions. Providing a license mobility vehicle by which state optometry boards can address the difficult task and burden of how to deal with the issue of licensure by endorsement in a uniform and consistent manner.
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