Civic Intelligence

Idaho Society of Ophthalmology Inc

EIN 27-4161002 • 501(c)6 • Boise, ID

990-N Coverage

Profile

The purpose of the Idaho Society of Ophthalmology (ISO) is to study and advance the medical science of ophthalmology, public education, to influence legislation germane to its members; to take any actions for the advancement of the profession of ophthalmology in the State of Idaho; and all other lawful business.

305 W Jefferson StBoise, ID 83702

eyephysiciansofidaho.com

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

24th percentile

-24%

Faster asset growth than 24% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-43%

Faster revenue growth than 14% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$58,132

Down $18,025 (-24%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$58,132

Down $18,025 (-24%) from 2024

Operations
Liabilities / Revenue51st percentileNet Margin29th percentile

Revenue

Down

$147,376

Down $112,429 (-43%) from 2024

Expenses

Down

$165,401

Down $48,018 (-22%) from 2024

Net Income

Down

-$18,025

Down $64,411 (-139%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$80K$60K$40K$20K$0Assets 2020: $64,900Liabilities 2020: $500Net Assets 2020: $64,4002020Assets 2021: $78,111Liabilities 2021: $500Net Assets 2021: $77,6112021Assets 2022: $74,420Liabilities 2022: $500Net Assets 2022: $73,9202022Assets 2023: $30,270Liabilities 2023: $500Net Assets 2023: $29,7702023Assets 2024: $76,157Liabilities 2024: $0Net Assets 2024: $76,1572024Assets 2025: $58,132Liabilities 2025: $0Net Assets 2025: $58,1322025

Highlighted filing

2025

Assets$58,132
Liabilities$0
Net Assets$58,132
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

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

$300K$200K$100K$0-$100KRevenue 2020: $180,032Expenses 2020: $153,773Net Income 2020: $26,2592020Revenue 2021: $140,549Expenses 2021: $127,338Net Income 2021: $13,2112021Revenue 2022: $106,341Expenses 2022: $110,031Net Income 2022: -$3,6902022Revenue 2023: $172,131Expenses 2023: $216,281Net Income 2023: -$44,1502023Revenue 2024: $259,805Expenses 2024: $213,419Net Income 2024: $46,3862024Revenue 2025: $147,376Expenses 2025: $165,401Net Income 2025: -$18,0252025

Highlighted filing

2025

Revenue$147,376
Expenses$165,401
Net Income-$18,025
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,132
Liabilities
$0
Net assets
$58,132
Revenue
$147,376
Expenses
$165,401
Net income
-$18,025
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$1.47$1.65$0.18
2024Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$2.60$2.13$0.46
2023Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.30$1.72$2.16$0.44
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.01$0.74$1.06$1.10$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.78$0.01$0.78$1.41$1.27$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$1.80$1.54$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$147,376
Mission and Program Overview

Mission

The Idaho Society of Ophthalmology (ISO) is the only state society representing Idahos ophthalmologists and their patients. As an affiliate of the American Academy of Ophthalmology (AAO), ISO is dedicated to educating the public about eye health care issues, advocating for ophthalmologists before the Idaho State Legislature and other regulatory bodies, and providing ophthalmologists and their staff with high quality continuing medical education programs.

The idaho society of ophthalmology (iso) is the only state society representing idaho's ophthalmologists and their patients. As an affiliate of the american academy of ophthalmology (aao), iso is dedicated to educating the public about eye health care issues, advocating for ophthalmologists before the idaho state legislature and other regulatory bodies, and providing ophthalmologists and their staff with high quality continuing medical education programs.

Program Services

DescriptionGrantsExpenses
OFFERED EDUCATION AND PUBLIC AWARENESS ABOUT EYE HEALTH CARE ISSUES AND PROVIDED A FORUM FOR THE EXCHANGE OF IDEAS AMONG OPHTHALMOLOGISTS IN THE STATE OF IDAHO.$0$0
PROVIDED A CODING COURSE FOR OPHTHALMOLOGY PRACTICES.$0$0
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SARA BEATTIE VIA ID MED ASSOCExecutive DirectorPT$0--
BRENT BETTS MDPresident-$0--
CAROLINE VARGASON MDPresident Elect/Secretary-$0--
NATHAN WELCH MDPast President-$0--
DANIEL GEALY MDAao Councilor-$0--
Political and Lobbying Activity
In-house lobbying only
No

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$48,048
Current Year Nondeductible Lobbying and Political Cost$10,820
Filing and Contact Details

Filer

Filer Name
Idaho Society of Ophthalmology Inc
EIN
27-4161002
Phone
2083447888
Address
305 W JEFFERSON ST, BOISE, ID 83702

Signing Officer

Name
Sara Beattie
Title
Executive Director
Phone
2083447888
Signed
2025-11-06
Discuss with paid preparer
Yes

Preparer

Firm
Capstone Accounting
Address
1110 N FIVE MILE ROAD, BOISE, ID 83713
Preparer
Victoria Harris
Phone
2083237655
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 55.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: reimbursed expenses - lobbying. Amount: 134,321.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: grant. Grantee name: american academy of ophthalmology. Grantee address: po box 884041 los angeles, ca 90088. Date of gift: 10/30/24. Amount given: 6,000.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: administrative costs. Amount: 8,345. Description: information technology. Amount: 617. Description: bank & merchant charges. Amount: 94. Description: board expenses. Amount: 2,376. Total to form 990-ez, line 16: 11,432.”

Raw XML Appendix137 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT ELECT/SECRETARY
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IRS990EZ/OperateHospitalInd00
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IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherChangesInNetAssetsAmt00
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IRS990EZ/OtherRevenueTotalAmt0134321
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE IDAHO SOCIETY OF OPHTHALMOLOGY (ISO) IS THE ONLY STATE SOCIETY REPRESENTING IDAHO'S OPHTHALMOLOGISTS AND THEIR PATIENTS. AS AN AFFILIATE OF THE AMERICAN ACADEMY OF OPHTHALMOLOGY (AAO), ISO IS DEDICATED TO EDUCATING THE PUBLIC ABOUT EYE HEALTH CARE ISSUES, ADVOCATING FOR OPHTHALMOLOGISTS BEFORE THE IDAHO STATE LEGISLATURE AND OTHER REGULATORY BODIES, AND PROVIDING OPHTHALMOLOGISTS AND THEIR STAFF WITH HIGH QUALITY CONTINUING MEDICAL EDUCATION PROGRAMS.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OFFERED EDUCATION AND PUBLIC AWARENESS ABOUT EYE HEALTH CARE ISSUES AND PROVIDED A FORUM FOR THE EXCHANGE OF IDEAS AMONG OPHTHALMOLOGISTS IN THE STATE OF IDAHO.
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 55.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: REIMBURSED EXPENSES - LOBBYING. AMOUNT: 134,321.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: AMERICAN ACADEMY OF OPHTHALMOLOGY. GRANTEE ADDRESS: PO BOX 884041 LOS ANGELES, CA 90088. DATE OF GIFT: 10/30/24. AMOUNT GIVEN: 6,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ADMINISTRATIVE COSTS. AMOUNT: 8,345. DESCRIPTION: INFORMATION TECHNOLOGY. AMOUNT: 617. DESCRIPTION: BANK & MERCHANT CHARGES. AMOUNT: 94. DESCRIPTION: BOARD EXPENSES. AMOUNT: 2,376. TOTAL TO FORM 990-EZ, LINE 16: 11,432.
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TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/PhoneNum02083447888
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ReturnHeader/ReturnTs02025-11-14T17:13:23-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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