Civic Intelligence

Ohio Optometric Association

EIN 31-4442955 • 501(c)6 • Worthington, OH

View Organization Page

Profile

The mission of the ohio optometric association is to serve its members and their patients by advocating for the profession to the public and policymakers, promoting the importance of and access to comprehensive eye care, and providing meaningful resources.

250 East Wilson Bridge Road Rm 240Worthington, OH 43085

ohio.aoa.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.27x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.29x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

21st percentile

-5.2%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

22nd percentile

-4.1%

Faster asset growth than 22% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

21st percentile

-3.1%

Faster revenue growth than 21% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$2,134,346

Up $121,394 (+6.0%) from 2023

Liabilities

Up

$580,957

Up $145,009 (+33%) from 2023

Net Assets

Down

$1,553,389

Down $23,615 (-1.5%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin21st percentile

Revenue

Down

$1,970,542

Down $180,547 (-8.4%) from 2023

Expenses

Down

$2,073,856

Down $204,373 (-9.0%) from 2023

Net Income

Up

-$103,314

Up $23,826 (+19%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,621,137Liabilities 2010: $897,628Net Assets 2010: $723,5092010Assets 2011: $1,556,166Liabilities 2011: $821,089Net Assets 2011: $735,0772011Assets 2012: $1,426,648Liabilities 2012: $747,935Net Assets 2012: $678,7132012Assets 2013: $1,320,034Liabilities 2013: $676,475Net Assets 2013: $643,5592013Assets 2014: $1,447,202Liabilities 2014: $859,254Net Assets 2014: $587,9482014Assets 2015: $1,475,771Liabilities 2015: $769,609Net Assets 2015: $706,1622015Assets 2016: $1,680,959Liabilities 2016: $747,602Net Assets 2016: $933,3572016Assets 2017: $1,951,256Liabilities 2017: $823,975Net Assets 2017: $1,127,2812017Assets 2018: $2,006,965Liabilities 2018: $781,196Net Assets 2018: $1,225,7692018Assets 2019: $2,141,522Liabilities 2019: $738,888Net Assets 2019: $1,402,6342019Assets 2020: $2,331,267Liabilities 2020: $859,096Net Assets 2020: $1,472,1712020Assets 2021: $2,491,263Liabilities 2021: $761,562Net Assets 2021: $1,729,7012021Assets 2022: $2,323,092Liabilities 2022: $716,375Net Assets 2022: $1,606,7172022Assets 2023: $2,012,952Liabilities 2023: $435,948Net Assets 2023: $1,577,0042023Assets 2024: $2,134,346Liabilities 2024: $580,957Net Assets 2024: $1,553,3892024

Highlighted filing

2024

Assets$2,134,346
Liabilities$580,957
Net Assets$1,553,389
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,088,1422010Expenses 2011: $2,048,4902011Expenses 2012: $1,858,0322012Revenue 2013: $1,857,657Expenses 2013: $1,888,692Net Income 2013: -$31,0352013Revenue 2014: $1,852,383Expenses 2014: $1,914,618Net Income 2014: -$62,2352014Revenue 2015: $2,162,103Expenses 2015: $2,044,817Net Income 2015: $117,2862015Revenue 2016: $2,283,169Expenses 2016: $2,049,361Net Income 2016: $233,8082016Revenue 2017: $2,289,048Expenses 2017: $2,117,391Net Income 2017: $171,6572017Revenue 2018: $2,153,414Expenses 2018: $2,004,172Net Income 2018: $149,2422018Revenue 2019: $2,211,319Expenses 2019: $2,095,876Net Income 2019: $115,4432019Revenue 2020: $1,377,197Expenses 2020: $1,474,369Net Income 2020: -$97,1722020Revenue 2021: $2,293,263Expenses 2021: $2,086,277Net Income 2021: $206,9862021Revenue 2022: $2,097,223Expenses 2022: $2,021,136Net Income 2022: $76,0872022Revenue 2023: $2,151,089Expenses 2023: $2,278,229Net Income 2023: -$127,1402023Revenue 2024: $1,970,542Expenses 2024: $2,073,856Net Income 2024: -$103,3142024

Highlighted filing

2024

Revenue$1,970,542
Expenses$2,073,856
Net Income-$103,314
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,134,346
Liabilities
$580,957
Net assets
$1,553,389
Revenue
$1,970,542
Expenses
$2,073,856
Net income
-$103,314
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.58$1.55$1.97$2.07$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.01$0.44$1.58$2.15$2.28$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.32$0.72$1.61$2.10$2.02$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.49$0.76$1.73$2.29$2.09$0.21
2020Detailed filing. Detailed filing data is available for this year.$2.33$0.86$1.47$1.38$1.47$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.14$0.74$1.40$2.21$2.10$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.01$0.78$1.23$2.15$2.00$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.95$0.82$1.13$2.29$2.12$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.75$0.93$2.28$2.05$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.48$0.77$0.71$2.16$2.04$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.45$0.86$0.59$1.85$1.91$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.32$0.68$0.64$1.86$1.89$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.75$0.68$1.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.82$0.74$2.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.90$0.72$2.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$1,972,061
Mission and Program Overview

Mission

The mission of the ohio optometric association is to promote high quality optometric care for the residents of ohio, preserve and advance the profession of optometry, serve as an advocate for our patients and memebers, and serve as the principal resource for public health information regarding the eyes and vision

The mission of the ohio optometric association is to serve its members and their patients by advocating for the profession to the public and policymakers, promoting the importance of and access to comprehensive eye care, and providing meaningful resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,101,037$1,124,514▲ $23,477
Savings and Temporary Cash Investments$570,770$614,295▲ $43,525
Pledges and Grants Receivable$76,987$57,639▼ $19,348
Accounts Receivable$7,495$45,363▲ $37,868
Prepaid Expenses and Deferred Charges$42,148$44,965▲ $2,817
Inventories for Sale or Use$5,347$18,209▲ $12,862
Land, Buildings, and Equipment, Net$2,118$1,388▼ $730
Total Assets$2,012,952$2,134,346▲ $121,394
Other Assets Total$207,050$227,973▲ $20,923
Liabilities
Deferred Revenue$192,991$296,241▲ $103,250
Other Liabilities$207,050$227,973▲ $20,923
Accounts Payable and Accrued Expenses$35,907$56,743▲ $20,836
Total Liabilities$435,948$580,957▲ $145,009
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,577,004$1,553,389▼ $23,615
Total Net Assets Fund Balance$1,577,004$1,553,389▼ $23,615
Total Liabilities and Net Assets / Fund Balance$2,012,952$2,134,346▲ $121,394

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,388$92,185$93,573
Leasehold Improvements-$6,110$6,110
Other Assets Org$227,973--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth MuckleyExecutive DiFT$180,192$1,910$182,102
Elizabeth MuckleyExecutive Director-$180,192$1,910$182,102

Board Members and Trustees

NameTitle
Dr Lindsay FlorkeyPresident
Dr Tim FriesPresident-el
Dr David BejotTrustee
Dr Greg NixonTrustee
Dr Jennifer VincentTrustee
Dr Katherine FisherTrustee
Dr Katie GreinerTrustee
Dr Taylor BabcockTrustee
Dr Brian DietzImmediate Pa
Dr San-san CooleySecretary-tr
Revenue and Support

Revenue Composition

Contributions and Grants
$533,030
Program Service Revenue
$1,334,946
Investment Income
$76,125
Other Revenue
$26,441
All Other Contributions
$76,954
Change in Net Assets
$-103,314

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,972,061
Revenue Not Reported on Financial Statements
$-1,519
Other Revenue Adjustments
$-1,519
Total Revenue per Audited Statements
$1,972,061
Total Revenue per Form 990
$1,970,542
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,074,859
Salaries, Compensation, and Employee Benefits$998,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$419,337$108,304-$527,641
Conferences and Meetings$264,078$43-$264,121
Current Officers, Directors, Trustees, and Key Employees$143,206$36,986-$180,192
Other Employee Benefits$142,093$36,699-$178,792
Fees for Services Other$144,755$24,208-$168,963
Office Expenses$102,780$24,633-$127,413
Payroll Taxes$56,062$14,479-$70,541
Fees for Services Lobbying$59,938--$59,938
Occupancy$41,951$6,524-$48,475
Pension Plan Contributions$33,245$8,586-$41,831
Other Expenses$38,707$2,130-$38,707
All Other Expenses$31,272--$31,272
Travel$29,295$542-$29,837
Advertising$27,430$470-$27,900
Fees for Services Accounting$16,140--$16,140
Fees for Services Legal$7,565--$7,565
Insurance$3,510$3,337-$6,847
Information Technology$3,033--$3,033
Depreciation Depletion$729--$729
Total Functional Expenses$1,791,558$282,298$0$2,073,856

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,075,375
Expenses per Audited Statements$2,073,856
Total Expenses per Form 990$2,073,856
Expenses Not Reported on Form 990$1,519
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$196,833
Current Year Nondeductible Lobbying and Political Cost$89,182
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Amounts Held on Behalf of Others$227,973
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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, Page 6, Part VI, Line 6

“Ooa is a membership organization that represents the optometry industry. Members are ohio optometrists with full voting rights.”

Form 990, Page 6, Part VI, Line 7A

“Ooa is a membership organization that elects its governing body from amongst its members. All members are ohio optometrists and have voting rights.”

Form 990, Page 6, Part VI, Line 7B

“All significant decisions of the governing body are subject to approval by the organization's membership. Members are required to vote on ohio optometric association constitution changes.”

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

“The board of directors and officers are invited to review the 990 and it is made available at monthly board meetings.”

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

“Board members and officers affirm compliance on an annual basis. Conflicts, if any, are addressed by the executive director and board members as they occur.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors conduct a performance review annually for the executive director. A committee of board members provides a comparative compensation analysis.”

Form 990, Page 6, Part VI, Line 19

“The organization provides copies of its governing documents and conflicts of interest policies to key members annually and also provides documents to others when requested.”

Filing and Contact Details

Filer

Filer Name
Ohio Optometric Association
EIN
31-4442955
Phone
8008749111
Address
250 EAST WILSON BRIDGE ROAD RM 240, WORTHINGTON, OH 43085

Signing Officer

Name
Elizabeth Muckley
Title
Executive Director
Phone
8008749111
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Muckley
Formed
1920
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
18
Volunteers
450

Preparer

Firm
Mccurdy & Associates Inc
Address
4800 ROBERTS RD, COLUMBUS, OH 43228
Preparer
Robert D Mccurdy CPA
Phone
6149512284
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of the ohio optometric association is to serve its members and their patients by advocating for the profession to the public and policymakers, promoting the importance of and access to comprehensive eye care, and providing meaningful resources.”

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

“LEGISLATIVE”

Form 990, Part XI, Line 9

“Cost of goods sold 1,519 cost of goods sold -1,519”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code for activities that relate to the association's exempt purpose. Certain activities of the association are subject to unrelated business income taxes. The association has not identified any material uncertain tax positions requiring an accrual or disclosure in the financial statements. There were no interest or penalties recognized in the statements of activities for the years ended december 31, 2024 and 2023 related to uncertain tax positions. The statutory tax years remain open to examination.”

Schedule D, Page 4, Part XI, Line 4B

“Cost of goods sold -1,519”

Schedule D, Page 4, Part XII, Line 2D

“COST OF GOODS SOLD 1,519”

Raw XML AppendixShowing 400 of 568 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/ActivityOrMissionDesc0THE MISSION OF THE OHIO OPTOMETRIC ASSOCIATION IS TO SERVE ITS MEMBERS AND THEIR PATIENTS BY ADVOCATING FOR THE PROFESSION TO THE PUBLIC AND POLICYMAKERS, PROMOTING THE IMPORTANCE OF AND ACCESS TO COMPREHENSIVE EYE CARE, AND PROVIDING MEANINGFUL RESOURCES.
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IRS990/Desc0REALEYES SAVE OUR SIGHT GRANT - EDUCATION OF OHIO SCHOOL STUDENTS. OVER 1.8 MILLION OHIO RESIDENTS REACHED THROUGH PRESENTATIONS, NURSE MATERIALS, HEALTH FAIRS AND CONFERENCES. APPROXIMATELY 78,000 STUDENTS REACHED IN CLASSROOM PRESENTATIONS DURING THE 2024- 2025 GRANT CYCLE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN THE YEAR 2024, THE EASTWEST EYE CONFERENCE AND THE EASTWEST DESTINATIONS EYE CONFERENCE, HAD A COMBINED TOTAL OF 109 CONTINUING EDUCATION HOURS OFFERED. ALSO, THOSE CONFERENCES HAD A TOTAL OF 93 EXHIBITORS, AND A TOTAL ATTENDANCE OF 1,228 ATTENDEES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE FOR ACTIVITIES THAT RELATE TO THE ASSOCIATION'S EXEMPT PURPOSE. CERTAIN ACTIVITIES OF THE ASSOCIATION ARE SUBJECT TO UNRELATED BUSINESS INCOME TAXES. THE ASSOCIATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 RELATED TO UNCERTAIN TAX POSITIONS. THE STATUTORY TAX YEARS REMAIN OPEN TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD -1,519
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 1,519
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ELIZABETH MUCKLEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BENEFITS PROVIDED TO OFFICERS AND KEY EMPLOYEES, ADDITIONAL INFORMATION ABOUT COMPENSATION FOR EXECUTIVE DIRECTOR: PART II: THE COMPENSATION FOR THE EXECUTIVE DIRECTOR FOR CALENDAR YEAR 2024 IS COMPRISED OF THE FOLLOWING: COLUMN B(I): EXECUTIVE DIRECTOR MUCKLEY RECEIVES BASE COMPENSATION OF 180,192. COLUMN D: THE ASSOCIATION PAYS FOR VARIOUS NONTAXABLE BENEFITS THAT HAVE BEEN APPROVED BY MEMBERS OF THE BOARD WHO ARE INDEPENDENT OF THE DIRECTOR. THESE BENEFITS INCLUDE LIFE INSURANCE, FLEXIBLE SPENDING CONTRIBUTIONS, AND WORKERS COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART III
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE OHIO OPTOMETRIC ASSOCIATION IS TO SERVE ITS MEMBERS AND THEIR PATIENTS BY ADVOCATING FOR THE PROFESSION TO THE PUBLIC AND POLICYMAKERS, PROMOTING THE IMPORTANCE OF AND ACCESS TO COMPREHENSIVE EYE CARE, AND PROVIDING MEANINGFUL RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LEGISLATIVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OOA IS A MEMBERSHIP ORGANIZATION THAT REPRESENTS THE OPTOMETRY INDUSTRY. MEMBERS ARE OHIO OPTOMETRISTS WITH FULL VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OOA IS A MEMBERSHIP ORGANIZATION THAT ELECTS ITS GOVERNING BODY FROM AMONGST ITS MEMBERS. ALL MEMBERS ARE OHIO OPTOMETRISTS AND HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL SIGNIFICANT DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE ORGANIZATION'S MEMBERSHIP. MEMBERS ARE REQUIRED TO VOTE ON OHIO OPTOMETRIC ASSOCIATION CONSTITUTION CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS AND OFFICERS ARE INVITED TO REVIEW THE 990 AND IT IS MADE AVAILABLE AT MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD MEMBERS AND OFFICERS AFFIRM COMPLIANCE ON AN ANNUAL BASIS. CONFLICTS, IF ANY, ARE ADDRESSED BY THE EXECUTIVE DIRECTOR AND BOARD MEMBERS AS THEY OCCUR.

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