Civic Intelligence

Indiana Optometric Association Inc

990 • Fiscal year 2013 • EIN 35-0990225

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 29, 2014

10 West Market Street No 299546204

(317) 237-3560

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

14th percentile

0.00x

Higher debt load relative to revenue than 14% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Net Margin

51st percentile

3.3%

Higher net margin than 51% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

54th percentile

$146,976

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Asset Growth

63rd percentile

8.7%

Faster asset growth than 63% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$840,865

Up $67,328 (+8.7%) from 2012

Net Assets

Up

$835,022

Up $73,810 (+9.7%) from 2012

Liabilities

Down

$5,843

Down $6,482 (-53%) from 2012

Revenue

$1,205,439

No earlier filing loaded for comparison.

Expenses

Up

$1,165,552

Up $92,973 (+8.7%) from 2012

Net Income

$39,887

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $740,461Liabilities 2011: $4,950Net Assets 2011: $735,5112011Assets 2012: $773,537Liabilities 2012: $12,325Net Assets 2012: $761,2122012Assets 2013: $840,865Liabilities 2013: $5,843Net Assets 2013: $835,0222013Assets 2014: $991,097Liabilities 2014: $7,185Net Assets 2014: $983,9122014Assets 2015: $1,034,996Liabilities 2015: $7,447Net Assets 2015: $1,027,5492015Assets 2016: $1,129,823Liabilities 2016: $7,001Net Assets 2016: $1,122,8222016Assets 2017: $1,308,268Liabilities 2017: $7,367Net Assets 2017: $1,300,9012017Assets 2018: $1,483,737Liabilities 2018: $18,222Net Assets 2018: $1,465,5152018Assets 2019: $1,613,376Liabilities 2019: $11,493Net Assets 2019: $1,601,8832019Assets 2020: $1,685,224Liabilities 2020: $9,582Net Assets 2020: $1,675,6422020Assets 2021: $2,332,452Liabilities 2021: $7,379Net Assets 2021: $2,325,0732021Assets 2022: $2,434,080Liabilities 2022: $6,275Net Assets 2022: $2,427,8052022Assets 2023: $2,822,731Liabilities 2023: $7,592Net Assets 2023: $2,815,1392023Assets 2024: $3,317,857Liabilities 2024: $9,125Net Assets 2024: $3,308,7322024

Highlighted filing

2013

Assets$840,865
Liabilities$5,843
Net Assets$835,022

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $727,9212011Expenses 2012: $1,072,5792012Revenue 2013: $1,205,439Expenses 2013: $1,165,552Net Income 2013: $39,8872013Revenue 2014: $1,252,505Expenses 2014: $1,097,305Net Income 2014: $155,2002014Revenue 2015: $1,173,644Expenses 2015: $1,112,071Net Income 2015: $61,5732015Revenue 2016: $1,198,586Expenses 2016: $1,139,689Net Income 2016: $58,8972016Revenue 2017: $1,368,900Expenses 2017: $1,204,863Net Income 2017: $164,0372017Revenue 2018: $1,467,186Expenses 2018: $1,267,310Net Income 2018: $199,8762018Revenue 2019: $1,407,534Expenses 2019: $1,330,664Net Income 2019: $76,8702019Revenue 2020: $1,091,345Expenses 2020: $1,160,357Net Income 2020: -$69,0122020Revenue 2021: $1,838,824Expenses 2021: $1,348,394Net Income 2021: $490,4302021Revenue 2022: $1,694,313Expenses 2022: $1,407,645Net Income 2022: $286,6682022Revenue 2023: $1,853,402Expenses 2023: $1,642,517Net Income 2023: $210,8852023Revenue 2024: $1,775,882Expenses 2024: $1,437,278Net Income 2024: $338,6042024

Highlighted filing

2013

Revenue$1,205,439
Expenses$1,165,552
Net Income$39,887
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 29, 2014
Return Version
2013v3.0
Gross Receipts
$1,423,715
Mission and Program Overview

Mission

To encourage the advancement of optometric education, promote research in the visual sciences, establish and maintain ethical standards for its members, and preserve and advance legal standards of qualifications for practice of the profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$496,026$451,975▼ $44,051
Savings and Temporary Cash Investments$215,976$347,214▲ $131,238
Cash and Non-Interest-Bearing Accounts$51,107$30,316▼ $20,791
Land, Buildings, and Equipment, Net$10,311$11,316▲ $1,005
Total Assets$773,537$840,865▲ $67,328
Other Assets Total$117$44▼ $73
Liabilities
Other Liabilities$9,025$0▼ $9,025
Deferred Revenue$3,300$5,843▲ $2,543
Accounts Payable and Accrued Expenses-$0-
Total Liabilities$12,325$5,843▼ $6,482
Net Assets / Fund Balance
Unrestricted Net Assets$753,345$828,973▲ $75,628
Temporarily Rstr Net Assets$7,867$6,049▼ $1,818
Total Net Assets Fund Balance$761,212$835,022▲ $73,810
Total Liabilities and Net Assets / Fund Balance$773,537$840,865▲ $67,328

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,316$29,337$40,653
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James ZiebaExecutive DirectorFT$142,147$4,829$146,976

Board Members and Trustees

NameTitle
Polly HendricksImmediate Past President
James StewartPresident
Darren MinnichPresident-elect
Todd NiemeierVice President
Jennifer BaileyFormer Trustee
Kelly DiceFormer Trustee
Andrew BurkhartTrustee
Brian RossTrustee
Chris BrowningTrustee
Jeffrey PerottiTrustee
Karon NowakowskiTrustee
Lindsey KintnerTrustee
Jeffrey YocumSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,141,836
Investment Income
$31,883
Other Revenue
$31,720
Change in Net Assets
$39,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$779,027
Revenue Not Reported on Financial Statements
$426,412
Revenue Not Reported on Form 990
$33,923
Other Revenue Adjustments
$423,261
Total Revenue per Audited Statements
$812,950
Total Revenue per Form 990
$1,205,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$785,687
Salaries, Compensation, and Employee Benefits$379,865
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$423,261
Conferences and Meetings---$149,834
Current Officers, Directors, Trustees, and Key Employees---$146,976
Other Salaries and Wages---$143,247
Other Employee Benefits---$64,509
All Other Expenses---$38,612
Occupancy---$28,308
Payroll Taxes---$22,297
Fees for Services Accounting---$18,825
Other Expenses---$12,006
Fees for Services Legal---$7,797
Information Technology---$6,376
Depreciation Depletion---$4,879
Office Expenses---$4,642
Fees for Service Investment Mgmnt Fees---$3,151
Pension Plan Contributions---$2,836
Insurance---$1,881
Total Functional Expenses$0$0$0$1,165,552

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,165,552
Expenses per Audited Statements$739,140
Total Expenses per Audited Statements$739,140
Expenses Not Reported on Financial Statements$426,412
Other Expense Adjustments$423,261
Expenses Not Reported on Form 990$0
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
Current Year Nondeductible Lobbying and Political Cost$36,595
Total Nondeductible Lobbying and Political Cost$36,595
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association is comprised of active members, special class members, partial practice members, life members, retired members, federal service members, honorary members, student members, post graduate members, optometric educators,and associate members. Each membership class contains various voting rights and other privileges.

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

The officers and trustees of the association, except for the president and immediate past president are elected by the house of delegates, which is comprised of various members of each region.

Form 990, Part VI, Section B, Line 11

The organization is provided a copy of form 990 and the board of trustees reviews the 990 prior to filing the return.

Form 990, Part VI, Section B, Line 12C

The board of trustees is required to disclose at least annually any conflicts of interest that may exist so any necessary action can be taken.

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

The annual salary of the executive director is set by contract based on comparable industry data.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon written request. Annual form 990s can also be attained through third party websites such as www.guidestar.com.

Filing and Contact Details

Filer

EIN
35-0990225
Phone
3172373560

Signing Officer

Name
James Zieba
Title
Executive Director
Phone
3172373560
Signed
2014-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Zieba
Formed
1898
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
27

Preparer

Preparer
Ryan Keith CPA
Phone
3173475200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has an executive committee which is responsible for selecting an independent accountant and overseeing the audit process.

Financial Statement Notes

PART X, LINE 2:

The association has evaluated tax positions taken in the tax returns filed and has determined that there are no uncertain tax positions as defined by generally accepted accounting standards. Under a three-year statute of limitations, the association remains subject to examination by the internal revenue service for the years ended december 31, 2010 through december 31, 2012.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

American optometric association dues payments 423,261.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

American optometric association dues payments 423,261.

Raw XML AppendixShowing 400 of 436 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ENCOURAGE THE ADVANCEMENT OF OPTOMETRIC EDUCATION, PROMOTE RESEARCH IN THE VISUAL SCIENCES, ESTABLISH AND MAINTAIN ETHICAL STANDARDS FOR ITS MEMBERS, AND PRESERVE AND ADVANCE LEGAL STANDARDS OF QUALIFICATIONS FOR PRACTICE OF THE PROFESSION.
IRS990/AllOtherExpensesGrp/TotalAmt038612
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10JAMES ZIEBA
IRS990/BooksInCareOfDetail/PhoneNum03172373560
IRS990/BooksInCareOfDetail/USAddress/AddressLine1010 WEST MARKET STREET NO 2995
IRS990/BooksInCareOfDetail/USAddress/City0INDIANAPOLIS
IRS990/BooksInCareOfDetail/USAddress/State0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCode046204
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt051107
IRS990/CashNonInterestBearingGrp/EOYAmt030316
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0146976
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt0149834
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt031883
IRS990/CYOtherExpensesAmt0785687
IRS990/CYOtherRevenueAmt031720
IRS990/CYProgramServiceRevenueAmt01141836
IRS990/CYRevenuesLessExpensesAmt039887
IRS990/CYSalariesCompEmpBnftPaidAmt0379865
IRS990/CYTotalExpensesAmt01165552
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01205439
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt03300
IRS990/DeferredRevenueGrp/EOYAmt05843
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt04879
IRS990/Desc0ANNUAL CONVENTION, MEETINGS, AND EDUCATIONAL SEMINARS WHICH PROVIDE EDUCATIONAL OPPORTUNITIES FOR MEMBERS IN OPTOMETRY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DoingBusinessAsName/BusinessNameLine10INDIANA OPTOMETRY
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt018825
IRS990/FeesForServicesLegalGrp/TotalAmt07797
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt03151
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt134829
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm1DARREN MINNICH
IRS990/Form990PartVIISectionAGrp/PersonNm2TODD NIEMEIER
IRS990/Form990PartVIISectionAGrp/PersonNm3JEFFREY YOCUM
IRS990/Form990PartVIISectionAGrp/PersonNm4POLLY HENDRICKS
IRS990/Form990PartVIISectionAGrp/PersonNm5CHRIS BROWNING
IRS990/Form990PartVIISectionAGrp/PersonNm6KARON NOWAKOWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm7LINDSEY KINTNER
IRS990/Form990PartVIISectionAGrp/PersonNm8JEFFREY PEROTTI
IRS990/Form990PartVIISectionAGrp/PersonNm9BRIAN ROSS
IRS990/Form990PartVIISectionAGrp/PersonNm10ANDREW BURKHART
IRS990/Form990PartVIISectionAGrp/PersonNm11JENNIFER BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm12KELLY DICE
IRS990/Form990PartVIISectionAGrp/PersonNm13JAMES ZIEBA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13142147
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11FORMER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12FORMER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01898
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt023807
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0242083
IRS990/GrossReceiptsAmt01423715
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt06376
IRS990/InsuranceGrp/TotalAmt01881
IRS990/InvestmentIncomeGrp/ExclusionAmt08076
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08076
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0496026
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0451975
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt029337
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010311
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011316
IRS990/LandBldgEquipCostOrOtherBssAmt040653
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0218276
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ENCOURAGE THE ADVANCEMENT OF OPTOMETRIC EDUCATION, PROMOTE RESEARCH IN THE VISUAL SCIENCES, ESTABLISH AND MAINTAIN ETHICAL STANDARDS FOR ITS MEMBERS, AND PRESERVE AND ADVANCE LEGAL STANDARDS OF QUALIFICATIONS FOR PRACTICE OF THE PROFESSION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0761212
IRS990/NetAssetsOrFundBalancesEOYAmt0835022
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt023807
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt023807
IRS990/NetUnrelatedBusTxblIncmAmt01754
IRS990/NetUnrlzdGainsLossesInvstAmt033923
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt028308
IRS990/OfficeExpensesGrp/TotalAmt04642
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0117
IRS990/OtherAssetsTotalGrp/EOYAmt044
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt064509
IRS990/OtherExpensesGrp/Desc0UBI TAXES
IRS990/OtherExpensesGrp/Desc1EDUCATION
IRS990/OtherExpensesGrp/Desc2BANK AND CC FEES
IRS990/OtherExpensesGrp/Desc3PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/TotalAmt0730
IRS990/OtherExpensesGrp/TotalAmt170720
IRS990/OtherExpensesGrp/TotalAmt214665
IRS990/OtherExpensesGrp/TotalAmt312006
IRS990/OtherLiabilitiesGrp/BOYAmt09025
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1541800
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1PATRON PROGRAM
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt025179
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt027520
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14200
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt02341
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt14200
IRS990/OtherRevenueTotalAmt031720
IRS990/OtherSalariesAndWagesGrp/TotalAmt0143247
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0423261
IRS990/PayrollTaxesGrp/TotalAmt022297
IRS990/PensionPlanContributionsGrp/TotalAmt02836
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JAMES ZIEBA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc2EDUCATION SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc3CORPORATE SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0822970
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1145636
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2132730
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt340500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0822970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1145636
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2132730
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt340500
IRS990/ProgSrvcAccomActy2Grp/Desc0AMERICAN OPTOMETRIC ASSOCIATION DUES WHICH PROVIDE MEMBERS WITH ADDITIONAL EDUCATIONAL OPPORTUNITIES AND PROMOTES OPTOMETRY.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt020013
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016448
IRS990/PYOtherExpensesAmt0709572
IRS990/PYOtherRevenueAmt030392
IRS990/PYProgramServiceRevenueAmt01018813
IRS990/PYRevenuesLessExpensesAmt013087
IRS990/PYSalariesCompEmpBnftPaidAmt0363007
IRS990/PYTotalExpensesAmt01072579
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01085666
IRS990/ReconcilationRevenueExpnssAmt039887
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0215976
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0347214
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt088175
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0822970
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt036595
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt036595
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS INVOLVED IN MONITORING STATE AND LOCAL LEGISLATION AND TAKES ACTION ON BILLS WHEN ACTION IS NEEDED. THROUGHOUT THE YEAR, THE ORGANIZATION MONITORS THE ACTIVITIES OF VARIOUS STATE BOARDS, COMMISSIONS, AGENCIES AND COURTS TO ENSURE THE PROFESSION AND THE OCULAR HEALTH OF PATIENTS ARE NOT COMPROMISED.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleC/TaxableAmt0-51580
IRS990ScheduleD/EquipmentGrp/BookValueAmt011316
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029337
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040653
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0426412
IRS990ScheduleD/ExpensesSubtotalAmt0739140
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03151
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03151
IRS990ScheduleD/NetUnrealizedGainsInvstAmt033923
IRS990ScheduleD/OtherExpensesNotIncludedAmt0423261
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0423261
IRS990ScheduleD/RevenueNotReportedAmt033923
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0426412
IRS990ScheduleD/RevenueSubtotalAmt0779027
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS EVALUATED TAX POSITIONS TAKEN IN THE TAX RETURNS FILED AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS DEFINED BY GENERALLY ACCEPTED ACCOUNTING STANDARDS. UNDER A THREE-YEAR STATUTE OF LIMITATIONS, THE ASSOCIATION REMAINS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED DECEMBER 31, 2010 THROUGH DECEMBER 31, 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1AMERICAN OPTOMETRIC ASSOCIATION DUES PAYMENTS 423,261.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2AMERICAN OPTOMETRIC ASSOCIATION DUES PAYMENTS 423,261.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011316
IRS990ScheduleD/TotalExpensesPerForm990Amt01165552
IRS990ScheduleD/TotalRevenuePerForm990Amt01205439
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0812950
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0739140
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS COMPRISED OF ACTIVE MEMBERS, SPECIAL CLASS MEMBERS, PARTIAL PRACTICE MEMBERS, LIFE MEMBERS, RETIRED MEMBERS, FEDERAL SERVICE MEMBERS, HONORARY MEMBERS, STUDENT MEMBERS, POST GRADUATE MEMBERS, OPTOMETRIC EDUCATORS,AND ASSOCIATE MEMBERS. EACH MEMBERSHIP CLASS CONTAINS VARIOUS VOTING RIGHTS AND OTHER PRIVILEGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS AND TRUSTEES OF THE ASSOCIATION, EXCEPT FOR THE PRESIDENT AND IMMEDIATE PAST PRESIDENT ARE ELECTED BY THE HOUSE OF DELEGATES, WHICH IS COMPRISED OF VARIOUS MEMBERS OF EACH REGION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS PROVIDED A COPY OF FORM 990 AND THE BOARD OF TRUSTEES REVIEWS THE 990 PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES IS REQUIRED TO DISCLOSE AT LEAST ANNUALLY ANY CONFLICTS OF INTEREST THAT MAY EXIST SO ANY NECESSARY ACTION CAN BE TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ANNUAL SALARY OF THE EXECUTIVE DIRECTOR IS SET BY CONTRACT BASED ON COMPARABLE INDUSTRY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. ANNUAL FORM 990S CAN ALSO BE ATTAINED THROUGH THIRD PARTY WEBSITES SUCH AS WWW.GUIDESTAR.COM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE WHICH IS RESPONSIBLE FOR SELECTING AN INDEPENDENT ACCOUNTANT AND OVERSEEING THE AUDIT PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt07867
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt06049
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0773537
IRS990/TotalAssetsEOYAmt0840865
IRS990/TotalAssetsGrp/BOYAmt0773537
IRS990/TotalAssetsGrp/EOYAmt0840865
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt01165552
IRS990/TotalGrossUBIAmt06541
IRS990/TotalLiabilitiesBOYAmt012325
IRS990/TotalLiabilitiesEOYAmt05843
IRS990/TotalLiabilitiesGrp/BOYAmt012325
IRS990/TotalLiabilitiesGrp/EOYAmt05843
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0761212
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0835022
IRS990/TotalOtherCompensationAmt04829
IRS990/TotalProgramServiceRevenueAmt01141836
IRS990/TotalReportableCompFromOrgAmt0142147
IRS990/TotalRevenueGrp/ExclusionAmt031883
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01167015
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01205439
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06541
IRS990/TotalVolunteersCnt027
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0773537
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0840865
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0753345
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0828973

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.01$3.31$1.78$1.44$0.34
2023Detailed filing. Detailed filing data is available for this year.$2.82$0.01$2.82$1.85$1.64$0.21
2022Detailed filing. Detailed filing data is available for this year.$2.43$0.01$2.43$1.69$1.41$0.29
2021Detailed filing. Detailed filing data is available for this year.$2.33$0.01$2.33$1.84$1.35$0.49
2020Detailed filing. Detailed filing data is available for this year.$1.69$0.01$1.68$1.09$1.16$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.61$0.01$1.60$1.41$1.33$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.48$0.02$1.47$1.47$1.27$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.31$0.01$1.30$1.37$1.20$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.13$0.01$1.12$1.20$1.14$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.01$1.03$1.17$1.11$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.98$1.25$1.10$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.84$1.21$1.17$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.01$0.76$1.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.00$0.74$0.73