Civic Intelligence

Michigan Optometric Association

EIN 38-0830546 • 501(c)6 • Lansing, MI

Profile

To advance and support optometry in serving michigan's eye care needs.

530 W Ionia Street ALansing, MI 48933

michigan.aoa.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.17x

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

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

Liabilities / Revenue

76th percentile

0.40x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

80th percentile

17%

Higher net margin than 80% of similar nonprofits.

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

Top Officer Pay

66th percentile

$185,800

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

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

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

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

Revenue Growth

50th percentile

5.5%

Faster revenue growth than 50% of similar nonprofits.

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

Assets

Up

$2,915,113

Up $286,836 (+11%) from 2023

Liabilities

Up

$505,238

Up $5,646 (+1.1%) from 2023

Net Assets

Up

$2,409,875

Up $281,190 (+13%) from 2023

Revenue

Up

$1,272,799

Up $66,574 (+5.5%) from 2023

Expenses

Up

$1,051,381

Up $59,223 (+6.0%) from 2023

Net Income

Up

$221,418

Up $7,351 (+3.4%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,952,353Liabilities 2010: $902,689Net Assets 2010: $1,049,6642010Assets 2011: $1,277,849Liabilities 2011: $240,690Net Assets 2011: $1,037,1592011Assets 2012: $1,351,073Liabilities 2012: $284,588Net Assets 2012: $1,066,4852012Assets 2013: $1,473,142Liabilities 2013: $324,395Net Assets 2013: $1,148,7472013Assets 2014: $1,360,254Liabilities 2014: $230,639Net Assets 2014: $1,129,6152014Assets 2015: $1,372,711Liabilities 2015: $280,898Net Assets 2015: $1,091,8132015Assets 2016: $1,328,754Liabilities 2016: $234,469Net Assets 2016: $1,094,2852016Assets 2017: $1,497,954Liabilities 2017: $349,404Net Assets 2017: $1,148,5502017Assets 2018: $1,524,194Liabilities 2018: $391,413Net Assets 2018: $1,132,7812018Assets 2019: $1,647,518Liabilities 2019: $305,850Net Assets 2019: $1,341,6682019Assets 2020: $1,783,906Liabilities 2020: $276,171Net Assets 2020: $1,507,7352020Assets 2021: $2,223,943Liabilities 2021: $419,529Net Assets 2021: $1,804,4142021Assets 2022: $2,229,807Liabilities 2022: $393,270Net Assets 2022: $1,836,5372022Assets 2023: $2,628,277Liabilities 2023: $499,592Net Assets 2023: $2,128,6852023Assets 2024: $2,915,113Liabilities 2024: $505,238Net Assets 2024: $2,409,8752024

Highlighted filing

2024

Assets$2,915,113
Liabilities$505,238
Net Assets$2,409,875

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $819,5402010Expenses 2011: $799,5952011Expenses 2012: $861,8692012Revenue 2013: $931,418Expenses 2013: $868,113Net Income 2013: $63,3052013Revenue 2014: $883,187Expenses 2014: $883,473Net Income 2014: -$2862014Revenue 2015: $964,523Expenses 2015: $973,454Net Income 2015: -$8,9312015Revenue 2016: $992,665Expenses 2016: $1,031,402Net Income 2016: -$38,7372016Revenue 2017: $1,060,307Expenses 2017: $1,023,928Net Income 2017: $36,3792017Revenue 2018: $1,127,657Expenses 2018: $1,090,719Net Income 2018: $36,9382018Revenue 2019: $1,154,625Expenses 2019: $1,019,246Net Income 2019: $135,3792019Revenue 2020: $860,728Expenses 2020: $771,434Net Income 2020: $89,2942020Revenue 2021: $1,115,968Expenses 2021: $871,824Net Income 2021: $244,1442021Revenue 2022: $1,227,181Expenses 2022: $1,057,897Net Income 2022: $169,2842022Revenue 2023: $1,206,225Expenses 2023: $992,158Net Income 2023: $214,0672023Revenue 2024: $1,272,799Expenses 2024: $1,051,381Net Income 2024: $221,4182024

Highlighted filing

2024

Revenue$1,272,799
Expenses$1,051,381
Net Income$221,418

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.92$0.51$2.41$1.27$1.05$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.63$0.50$2.13$1.21$0.99$0.21
2022Detailed filing. Detailed filing data is available for this year.$2.23$0.39$1.84$1.23$1.06$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.22$0.42$1.80$1.12$0.87$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.28$1.51$0.86$0.77$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.65$0.31$1.34$1.15$1.02$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.52$0.39$1.13$1.13$1.09$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.50$0.35$1.15$1.06$1.02$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.23$1.09$0.99$1.03$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.28$1.09$0.96$0.97$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.23$1.13$0.88$0.88$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.47$0.32$1.15$0.93$0.87$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.28$1.07$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.24$1.04$0.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.90$1.05$0.82
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.1
Gross Receipts
$1,454,694
Mission and Program Overview

Mission

To advance and support optometry in serving eye care needs in michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,319,621$1,543,931▲ $224,310
Investments in Publicly Traded Securities$937,900$1,030,819▲ $92,919
Land, Buildings, and Equipment, Net$318,979$303,063▼ $15,916
Cash and Non-Interest-Bearing Accounts$29,012$20,655▼ $8,357
Prepaid Expenses and Deferred Charges$13,305$13,405▲ $100
Accounts Receivable$9,460$3,240▼ $6,220
Total Assets$2,628,277$2,915,113▲ $286,836
Liabilities
Deferred Revenue$433,045$487,395▲ $54,350
Accounts Payable and Accrued Expenses$66,547$17,843▼ $48,704
Total Liabilities$499,592$505,238▲ $5,646
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,128,685$2,409,875▲ $281,190
Total Net Assets Fund Balance$2,128,685$2,409,875▲ $281,190
Total Liabilities and Net Assets / Fund Balance$2,628,277$2,915,113▲ $286,836

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$127,950$1,068,510$1,196,460
Land$131,889-$131,889
Equipment$18,582$61,204$79,786
Leasehold Improvements$24,642$38,012$62,654
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey TownsExecutive DirectorFT$155,544$30,256$185,800

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,140,678
Investment Income
$85,601
Other Revenue
$46,520
Change in Net Assets
$221,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$699,528
Salaries, Compensation, and Employee Benefits$351,853
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$286,894
Current Officers, Directors, Trustees, and Key Employees---$185,800
Other Salaries and Wages---$132,832
Fees for Services Lobbying---$85,260
Fees for Services Other---$49,325
Fees for Services Accounting---$47,140
Information Technology---$35,934
Travel---$35,799
Occupancy---$24,892
Payroll Taxes---$22,212
Advertising---$18,885
Office Expenses---$18,612
Fees for Services Legal---$13,650
Depreciation Depletion---$11,351
Other Employee Benefits---$7,021
Fees for Service Investment Mgmnt Fees---$6,846
Pension Plan Contributions---$3,988
Other Expenses---$1,649
Total Functional Expenses$0$0$0$1,051,381
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$85,260
Total Nondeductible Lobbying and Political Cost$9,834
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 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
Yes
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 organization has the following classes: active members, federal services members, special class members, optometric educator members, honorary members, life members, partial practice members, student members and associate members

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

Except student members, each member present at a membership meeting shall have one (1) vote on each matter submitted to vote by the members at a meeting at which a quorum is present. Student members of the association present at annual and special meetings shall have one (1) collective vote. Members elect the trustees who govern the association.

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

The completed form 990 will be provided to the finance committee of the board of directors sufficiently in advance of the filing deadline to enable a detailed and conscientious review by all members of the committee. All questions and concerns of the finance committee members will be addressed by the certified public accountant and incorporated into the form 990 as appropriate. All members of the board of directors will be invited to review the completed form 990 in advance of the filing deadline via electronic transfer. All questions and concerns of the members of the board of directors will be addressed by the certified public accountant and incorporated into the form 990 as appropriate. After all input from the board of directors and the finance committee has been appropriately addressed, the executive director will file the final form 990 as required.

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

The conflict of interest policy is reviewed at each organization's board meeting. All directors are required to disclose any conflicts of interest and to notify the board of any conflicts that may arise throughout the year.

Form 990, Part VI, Section B, Line 15

The independent board members meet to review the performance of the executive director annually and determine the compensation of the executive director. A record of the meeting and decision by the board of directors is retained by the organization.

Form 990, Part VI, Section C, Line 19

All information is provided upon request.

Filing and Contact Details

Filer

Filer Name
Michigan Optometric Association
EIN
38-0830546
Phone
5174820616
Address
530 W IONIA STREET A, LANSING, MI 48933

Signing Officer

Name
Jeffrey Towns
Title
Executive Director
Phone
5174820616
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Towns
Formed
1909
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
74

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Brandy L Mikula CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

In preparation of tax returns, tax positions are taken based on interpretation of federal, state, and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state, and local tax returns generally remain open for examination by the various taxing authorities for a period of three to four years.

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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt059772
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02128685
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02409875
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt024892
IRS990/OfficeExpensesGrp/TotalAmt018612
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07021
IRS990/OtherExpensesGrp/Desc0CREDIT CARD & BANK FEES
IRS990/OtherExpensesGrp/Desc1VISION FUND EXPENSES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3GRASSROOTS OPTOMETRY
IRS990/OtherExpensesGrp/TotalAmt046283
IRS990/OtherExpensesGrp/TotalAmt114277
IRS990/OtherExpensesGrp/TotalAmt22731
IRS990/OtherExpensesGrp/TotalAmt31649
IRS990/OtherSalariesAndWagesGrp/TotalAmt0132832
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt022212
IRS990/PensionPlanContributionsGrp/TotalAmt03988
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013305
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013405
IRS990/PrincipalOfficerNm0JEFFREY TOWNS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2513120
IRS990/ProgramServiceRevenueGrp/Desc0MEETINGS & SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2PERIODICALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0677114
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1456544
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0677114
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1456544
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27020
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt07020
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt061197
IRS990/PYOtherExpensesAmt0680668
IRS990/PYOtherRevenueAmt038801
IRS990/PYProgramServiceRevenueAmt01106227
IRS990/PYRevenuesLessExpensesAmt0214067
IRS990/PYSalariesCompEmpBnftPaidAmt0311490
IRS990/PYTotalExpensesAmt0992158
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01206225
IRS990/ReconcilationRevenueExpnssAmt0221418
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt026006
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt020514
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt020514
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01319621
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01543931
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt013696
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0456544
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-75426
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt085260
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt09834
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt0103123
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0382179568
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0MICHIGAN OPTOMETRIC ASSOCIATION POLITICAL ACTION COMMITTEE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0530 W IONIA STREET STE A
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0LANSING
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd048933
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-3862
IRS990ScheduleD/BuildingsGrp/BookValueAmt0127950
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01068510
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01196460
IRS990ScheduleD/EquipmentGrp/BookValueAmt018582
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061204
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt079786
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0131889
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0131889
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024642
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt038012
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt062654
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0303063
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0155544
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04666
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt025590
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEFFREY TOWNS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0185800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS THE FOLLOWING CLASSES: ACTIVE MEMBERS, FEDERAL SERVICES MEMBERS, SPECIAL CLASS MEMBERS, OPTOMETRIC EDUCATOR MEMBERS, HONORARY MEMBERS, LIFE MEMBERS, PARTIAL PRACTICE MEMBERS, STUDENT MEMBERS AND ASSOCIATE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXCEPT STUDENT MEMBERS, EACH MEMBER PRESENT AT A MEMBERSHIP MEETING SHALL HAVE ONE (1) VOTE ON EACH MATTER SUBMITTED TO VOTE BY THE MEMBERS AT A MEETING AT WHICH A QUORUM IS PRESENT. STUDENT MEMBERS OF THE ASSOCIATION PRESENT AT ANNUAL AND SPECIAL MEETINGS SHALL HAVE ONE (1) COLLECTIVE VOTE. MEMBERS ELECT THE TRUSTEES WHO GOVERN THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED FORM 990 WILL BE PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS SUFFICIENTLY IN ADVANCE OF THE FILING DEADLINE TO ENABLE A DETAILED AND CONSCIENTIOUS REVIEW BY ALL MEMBERS OF THE COMMITTEE. ALL QUESTIONS AND CONCERNS OF THE FINANCE COMMITTEE MEMBERS WILL BE ADDRESSED BY THE CERTIFIED PUBLIC ACCOUNTANT AND INCORPORATED INTO THE FORM 990 AS APPROPRIATE. ALL MEMBERS OF THE BOARD OF DIRECTORS WILL BE INVITED TO REVIEW THE COMPLETED FORM 990 IN ADVANCE OF THE FILING DEADLINE VIA ELECTRONIC TRANSFER. ALL QUESTIONS AND CONCERNS OF THE MEMBERS OF THE BOARD OF DIRECTORS WILL BE ADDRESSED BY THE CERTIFIED PUBLIC ACCOUNTANT AND INCORPORATED INTO THE FORM 990 AS APPROPRIATE. AFTER ALL INPUT FROM THE BOARD OF DIRECTORS AND THE FINANCE COMMITTEE HAS BEEN APPROPRIATELY ADDRESSED, THE EXECUTIVE DIRECTOR WILL FILE THE FINAL FORM 990 AS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY IS REVIEWED AT EACH ORGANIZATION'S BOARD MEETING. ALL DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AND TO NOTIFY THE BOARD OF ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE INDEPENDENT BOARD MEMBERS MEET TO REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR ANNUALLY AND DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. A RECORD OF THE MEETING AND DECISION BY THE BOARD OF DIRECTORS IS RETAINED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL INFORMATION IS PROVIDED UPON REQUEST.
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0MICHIGAN OPTOMETRIC ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MICHIGAN OPTOMETRIC ASSOCIATION POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0382179568
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTE THE ELECTION OF LAWMAKERS WHO FURTHER MOA'S PUBLIC POLICY OBJECTIVES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0530 W IONIA STREET STE A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048933
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02628277
IRS990/TotalAssetsEOYAmt02915113
IRS990/TotalAssetsGrp/BOYAmt02628277
IRS990/TotalAssetsGrp/EOYAmt02915113
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt01051381
IRS990/TotalGrossUBIAmt07020
IRS990/TotalLiabilitiesBOYAmt0499592
IRS990/TotalLiabilitiesEOYAmt0505238
IRS990/TotalLiabilitiesGrp/BOYAmt0499592
IRS990/TotalLiabilitiesGrp/EOYAmt0505238
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02128685
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02409875
IRS990/TotalOtherCompensationAmt030256
IRS990/TotalProgramServiceRevenueAmt01140678
IRS990/TotalReportableCompFromOrgAmt0155544
IRS990/TotalRevenueGrp/ExclusionAmt0132121
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01133658
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01272799
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07020
IRS990/TotalVolunteersCnt074
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02628277
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02915113
IRS990/TotReportableCompRltdOrgAmt00

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