Civic Intelligence

Michigan Optometric Association Inc

990 • Fiscal year 2019 • EIN 38-0830546

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 15, 2020

530 W Ionia Street No ALansing, MI 48933

(517) 482-0616

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.19x

Higher debt load relative to assets than 53% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

64th percentile

0.26x

Higher debt load relative to revenue than 64% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

75th percentile

12%

Higher net margin than 75% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

45th percentile

$126,784

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

58th percentile

8.1%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

46th percentile

2.4%

Faster revenue growth than 46% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,647,518

Up $123,324 (+8.1%) from 2018

Net Assets

Up

$1,341,668

Up $208,887 (+18%) from 2018

Liabilities

Down

$305,850

Down $85,563 (-22%) from 2018

Revenue

Up

$1,154,625

Up $26,968 (+2.4%) from 2018

Expenses

Down

$1,019,246

Down $71,473 (-6.6%) from 2018

Net Income

Up

$135,379

Up $98,441 (+267%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$1,647,518
Liabilities$305,850
Net Assets$1,341,668

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$1,154,625
Expenses$1,019,246
Net Income$135,379
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 15, 2020
Return Version
2019v5.1
Gross Receipts
$1,264,815
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$546,305$953,806▲ $407,501
Land, Buildings, and Equipment, Net$409,684$380,733▼ $28,951
Savings and Temporary Cash Investments$529,249$249,661▼ $279,588
Prepaid Expenses and Deferred Charges$13,671$34,607▲ $20,936
Cash and Non-Interest-Bearing Accounts$19,291$18,869▼ $422
Accounts Receivable$5,994$9,842▲ $3,848
Total Assets$1,524,194$1,647,518▲ $123,324
Liabilities
Deferred Revenue$365,143$270,315▼ $94,828
Accounts Payable and Accrued Expenses$26,270$35,535▲ $9,265
Total Liabilities$391,413$305,850▼ $85,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,132,781$1,341,668▲ $208,887
Total Net Assets Fund Balance$1,132,781$1,341,668▲ $208,887
Total Liabilities and Net Assets / Fund Balance$1,524,194$1,647,518▲ $123,324

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$184,008$961,836$1,145,844
Land$131,889-$131,889
Equipment$23,485$42,235$65,720
Leasehold Improvements$41,351$18,991$60,342
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff TownsExecutive DirectorFT$108,149$18,635$126,784

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$15,000
Program Service Revenue
$1,040,476
Investment Income
$40,762
Other Revenue
$58,387
All Other Contributions
$15,000
Change in Net Assets
$135,379
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$749,186
Salaries, Compensation, and Employee Benefits$266,560
Grants and Similar Amounts Paid$3,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$350,493
Current Officers, Directors, Trustees, and Key Employees---$126,784
Other Salaries and Wages---$86,455
Fees for Services Other---$67,410
Fees for Services Legal---$41,800
Fees for Services Accounting---$41,000
Pension Plan Contributions---$35,987
Office Expenses---$35,211
Occupancy---$23,165
Information Technology---$20,693
Travel---$20,524
Other Expenses---$20,261
Fees for Services Lobbying---$20,215
Depreciation Depletion---$16,195
Payroll Taxes---$15,651
Advertising---$8,990
Insurance---$5,281
Grants to Domestic Orgs---$3,500
Other Employee Benefits---$1,683
Total Functional Expenses$0$0$0$1,019,246
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$20,215
Total Nondeductible Lobbying and Political Cost$-85,910
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 NO A, LANSING, MI 48933

Signing Officer

Name
Jeff Towns
Title
Executive Director
Phone
5174820616
Signed
2020-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Towns
Formed
1909
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
88

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Mark L Lockwitz 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.

Raw XML AppendixShowing 400 of 405 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/ProgramServiceRevenueGrp/BusinessCd2511120
IRS990/ProgramServiceRevenueGrp/Desc0MEETINGS & SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2PERIODICALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0562356
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1473375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0562356
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1473375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24745
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt04745
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt018933
IRS990/PYGrantsAndSimilarPaidAmt04200
IRS990/PYInvestmentIncomeAmt020936
IRS990/PYOtherExpensesAmt0816360
IRS990/PYOtherRevenueAmt042840
IRS990/PYProgramServiceRevenueAmt01044948
IRS990/PYRevenuesLessExpensesAmt036938
IRS990/PYSalariesCompEmpBnftPaidAmt0270159
IRS990/PYTotalExpensesAmt01090719
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01127657
IRS990/ReconcilationRevenueExpnssAmt0135379
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt038604
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt016946
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt016946
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0529249
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0249661
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AggregateReportedDuesNtcAmt014201
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0473375
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-106125
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt020215
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0-85910
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-100111
IRS990ScheduleD/BuildingsGrp/BookValueAmt0184008
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0961836
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01145844
IRS990ScheduleD/EquipmentGrp/BookValueAmt023485
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042235
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065720
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0131889
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0131889
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt041351
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018991
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt060342
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/TotalBookValueLandBuildingsAmt0380733
IRS990/ScheduleJRequiredInd00
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01524194
IRS990/TotalAssetsEOYAmt01647518
IRS990/TotalAssetsGrp/BOYAmt01524194
IRS990/TotalAssetsGrp/EOYAmt01647518
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015000
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt01019246
IRS990/TotalGrossUBIAmt04745
IRS990/TotalLiabilitiesBOYAmt0391413
IRS990/TotalLiabilitiesEOYAmt0305850
IRS990/TotalLiabilitiesGrp/BOYAmt0391413
IRS990/TotalLiabilitiesGrp/EOYAmt0305850
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01132781
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01341668
IRS990/TotalOtherCompensationAmt018635
IRS990/TotalProgramServiceRevenueAmt01040476
IRS990/TotalReportableCompFromOrgAmt0108149
IRS990/TotalRevenueGrp/ExclusionAmt096312
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01038568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01154625
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04745
IRS990/TotalVolunteersCnt088
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01524194
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01647518
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt020524
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0530 W IONIA STREET NO A
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048933
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.THEMOA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF TOWNS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05174820616
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN OPTOMETRIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
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ReturnHeader/Filer/PhoneNum05174820616
ReturnHeader/Filer/USAddress/AddressLine1Txt0530 W IONIA STREET NO A
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ReturnHeader/FilingSecurityInformation/IPDt02020-04-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm015:27:06
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489123291
ReturnHeader/PreparerPersonGrp/PhoneNum05173237500
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK L LOCKWITZ CPA

Document Assets

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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