Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Michigan Optometric Association Inc
990 • Fiscal year 2014 • EIN 38-0830546
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.17x
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
44th percentile
Higher top officer pay than 44% of similar nonprofits.
Top officer pay equals 14.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Balance Sheet
Assets
Down$1,360,254
Down $112,888 (-7.7%) from 2013
Net Assets
Down$1,129,615
Down $19,132 (-1.7%) from 2013
Liabilities
Down$230,639
Down $93,756 (-29%) from 2013
Revenue And Expenses
Revenue
Down$883,187
Down $48,231 (-5.2%) from 2013
Expenses
Up$883,473
Up $15,360 (+1.8%) from 2013
Net Income
Down-$286
Down $63,591 (-100%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- May 6, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $960,538
Mission and Program Overview
Mission
To advance and support optometry in serving eye care needs in michigan.
To advance and support optometry in serving michigan's eye care needs.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $529,450 | $548,981 | ▲ $19,531 |
| Land, Buildings, and Equipment, Net | $539,553 | $499,911 | ▼ $39,642 |
| Savings and Temporary Cash Investments | $378,085 | $294,397 | ▼ $83,688 |
| Accounts Receivable | $15,470 | $10,635 | ▼ $4,835 |
| Prepaid Expenses and Deferred Charges | $9,526 | $3,950 | ▼ $5,576 |
| Cash and Non-Interest-Bearing Accounts | $1,058 | $2,380 | ▲ $1,322 |
| Total Assets | $1,473,142 | $1,360,254 | ▼ $112,888 |
| Liabilities | |||
| Deferred Revenue | $300,047 | $204,900 | ▼ $95,147 |
| Accounts Payable and Accrued Expenses | $24,348 | $25,739 | ▲ $1,391 |
| Total Liabilities | $324,395 | $230,639 | ▼ $93,756 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,148,747 | $1,129,615 | ▼ $19,132 |
| Total Net Assets Fund Balance | $1,148,747 | $1,129,615 | ▼ $19,132 |
| Total Liabilities and Net Assets / Fund Balance | $1,473,142 | $1,360,254 | ▼ $112,888 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $309,579 | $850,019 | $1,159,598 |
| Land | $151,889 | - | $151,889 |
| Equipment | $18,285 | $23,857 | $42,142 |
| Leasehold Improvements | $20,158 | $5,946 | $26,104 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Cindy Schnetzler | Executive Director | FT | $110,544 | $13,068 | $123,612 |
Board Members and Trustees
| Name | Title |
|---|---|
| J Gregory Ford Od | Past President |
| Paul a Hodge Od | President |
| Elizabeth Becker Od | President Elect |
| Matthew Johnson Od | Vice President |
| Allen R Smith Od | Trustee |
| Dick Schrotenboer Odjan-may 2014 | Trustee |
| Julie L Mcmullen Od | Trustee |
| Mary E Miller Od | Trustee |
| Mary P Chelsky Od | Trustee |
| Jennifer Lintz Od | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,000
- Program Service Revenue
- $835,336
- Investment Income
- $39,057
- Other Revenue
- $7,794
- All Other Contributions
- $1,000
- Change in Net Assets
- $-286
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $883,187
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $58,505
- Total Revenue per Audited Statements
- $941,692
- Total Revenue per Form 990
- $883,187
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $575,798 |
| Salaries, Compensation, and Employee Benefits | $307,675 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $200,836 |
| Other Salaries and Wages | - | - | - | $136,338 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $123,612 |
| Fees for Services Legal | - | - | - | $59,654 |
| Fees for Services Other | - | - | - | $56,120 |
| Office Expenses | - | - | - | $45,937 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $29,233 |
| Other Expenses | - | - | - | $21,784 |
| Other Employee Benefits | - | - | - | $21,309 |
| Fees for Services Lobbying | - | - | - | $20,880 |
| Payroll Taxes | - | - | - | $19,353 |
| Occupancy | - | - | - | $16,357 |
| Depreciation Depletion | - | - | - | $14,946 |
| Information Technology | - | - | - | $13,361 |
| Fees for Services Accounting | - | - | - | $11,053 |
| Advertising | - | - | - | $10,665 |
| Travel | - | - | - | $9,123 |
| Pension Plan Contributions | - | - | - | $7,063 |
| Insurance | - | - | - | $4,899 |
| Total Functional Expenses | $0 | $0 | $0 | $883,473 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $960,824 |
| Expenses per Audited Statements | $883,473 |
| Total Expenses per Form 990 | $883,473 |
| Expenses Not Reported on Form 990 | $77,351 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $20,880 |
| Total Nondeductible Lobbying and Political Cost | $-44,328 |
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 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 11
“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, LANSING, MI 48933
Signing Officer
- Name
- Cindy Schnetzler
- Title
- Executive Director
- Phone
- 5174820616
- Signed
- 2015-05-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Cindy Schnetzler
- Formed
- 1909
- Legal Domicile
- Mi
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 4
- Volunteers
- 78
Preparer
- Firm
- Maner Costerisan Pc
- Address
- 2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
- Preparer
- Edward L Williams Iii CPA
- Phone
- 5173237500
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C
“Michigan optometric association has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed from the prior year.”
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.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“RENTAL EXPENSES 77,351.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“RENTAL EXPENSES 77,351.”
Raw XML AppendixShowing 400 of 414 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/MissionDesc | 0 | TO ADVANCE AND SUPPORT OPTOMETRY IN SERVING MICHIGAN'S EYE CARE NEEDS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1148747 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1129615 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 26978 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 26978 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | -14480 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -14480 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -312 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -18846 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 16357 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 45937 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 21309 |
| IRS990/OtherExpensesGrp/Desc | 0 | GRASSROOTS OPTOMETRY |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | AOA EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 38161 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22789 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21784 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1003 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1003 |
| IRS990/OtherRevenueTotalAmt | 0 | 1003 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 136338 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 19353 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 7063 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9526 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3950 |
| IRS990/PrincipalOfficerNm | 0 | CINDY SCHNETZLER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 511120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEETINGS & SEMINARS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PERIODICALS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 455342 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 374309 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 455342 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 374309 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 5685 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 5685 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 43919 |
| IRS990/PYOtherExpensesAmt | 0 | 574098 |
| IRS990/PYOtherRevenueAmt | 0 | -6843 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 894342 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 63305 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 294015 |
| IRS990/PYTotalExpensesAmt | 0 | 868113 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 931418 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -286 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -14480 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 21271 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 21271 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 378085 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 294397 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 52820 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 455342 |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | -65208 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 20880 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | -44328 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -97148 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 309579 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 850019 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1159598 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 18285 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 23857 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 42142 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 77351 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 883473 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 151889 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 151889 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 20158 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 5946 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 26104 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -18846 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 77351 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 77351 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 58505 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 883187 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENTAL EXPENSES 77,351. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL EXPENSES 77,351. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 499911 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 883473 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 883187 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 941692 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 960824 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL INFORMATION IS PROVIDED UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MICHIGAN OPTOMETRIC ASSOCIATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1473142 |
| IRS990/TotalAssetsEOYAmt | 0 | 1360254 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1473142 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1360254 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1000 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 883473 |
| IRS990/TotalGrossUBIAmt | 0 | 5685 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 324395 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 230639 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 324395 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 230639 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1148747 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1129615 |
| IRS990/TotalOtherCompensationAmt | 0 | 13068 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 835336 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 110544 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 45848 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 830654 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 883187 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 5685 |
| IRS990/TotalVolunteersCnt | 0 | 78 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1473142 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1360254 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 9123 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1148747 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1129615 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 530 W IONIA STREET |
| IRS990/USAddress/CityNm | 0 | LANSING |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 48933 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | HTTP://MICHIGAN.AOA.ORG/ |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CINDY SCHNETZLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5174820616 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-05-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MICHIGAN OPTOMETRIC ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MICH |
| ReturnHeader/Filer/EIN | 0 | 380830546 |
| ReturnHeader/Filer/PhoneNum | 0 | 5174820616 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 530 W IONIA STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LANSING |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,360,254
- Liabilities
- $230,639
- Net assets
- $1,129,615
- Revenue
- $883,187
- Expenses
- $883,473
- Net income
- -$286