Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
990 • Fiscal year 2019 • EIN 38-0830546
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 11.0% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
46th percentile
Faster revenue growth than 46% of similar nonprofits.
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
To advance and support optometry in serving eye care needs in michigan.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jeff Towns | Executive Director | FT | $108,149 | $18,635 | $126,784 |
| Name | Title |
|---|---|
| Mary E Miller Od | Past President |
| Julie L Mcmullen Od | President |
| William R Harmon Od | President Elect |
| Nicholas S Czinder Od | Vice President |
| Jennifer Schad Od | Trustee |
| Michael Pack Od | Trustee |
| Nina Glauch Od | Trustee |
| Robert S Buckingham Od Phd Faao | Trustee |
| James D Hardie Od | Secretary/treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $20,215 |
| Total Nondeductible Lobbying and Political Cost | $-85,910 |
“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”
“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.”
“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.”
“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.”
“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.”
“All information is provided upon request.”
“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.”
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/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 26270 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 35535 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 5994 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 9842 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO ADVANCE AND SUPPORT OPTOMETRY IN SERVING EYE CARE NEEDS IN MICHIGAN. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 8990 |
| IRS990/AllOtherContributionsAmt | 0 | 15000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JEFF TOWNS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5174820616 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 530 W IONIA STREET STE A |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LANSING |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48933 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 19291 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 18869 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 126784 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 350493 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 15000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 3500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 40762 |
| IRS990/CYOtherExpensesAmt | 0 | 749186 |
| IRS990/CYOtherRevenueAmt | 0 | 58387 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1040476 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 135379 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 266560 |
| IRS990/CYTotalExpensesAmt | 0 | 1019246 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1154625 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 365143 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 270315 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 16195 |
| IRS990/Desc | 0 | PROVIDED REPRESENTATION AND EDUCATION TO THE MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 41000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 41800 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 20215 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 67410 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 18635 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBERT S BUCKINGHAM OD PHD FAAO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NINA GLAUCH OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHAEL PACK OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JENNIFER SCHAD OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES D HARDIE OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | NICHOLAS S CZINDER OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARY E MILLER OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JULIE L MCMULLEN OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WILLIAM R HARMON OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JEFF TOWNS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 108149 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1909 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 17914 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 3500 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 80015 |
| IRS990/GrossReceiptsAmt | 0 | 1264815 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 86693 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 20693 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5281 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 22848 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 22848 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 546305 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 953806 |
| IRS990/IRPDocumentCnt | 0 | 29 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1023062 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 409684 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 380733 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1403795 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 62101 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 48089 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ADVANCE AND SUPPORT OPTOMETRY IN SERVING EYE CARE NEEDS IN MICHIGAN. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1132781 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1341668 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 17914 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 17914 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 38604 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 38604 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 73508 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1132781 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1341668 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 23165 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 35211 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1683 |
| IRS990/OtherExpensesGrp/Desc | 0 | CREDIT CARD & BANK FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | GRASSROOTS OPTOMETRY |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 39503 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 38445 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20261 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2837 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2837 |
| IRS990/OtherRevenueTotalAmt | 0 | 2837 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 86455 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15651 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 35987 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 13671 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 34607 |
| IRS990/PrincipalOfficerNm | 0 | JEFF TOWNS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 511120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEETINGS & SEMINARS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PERIODICALS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 562356 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 473375 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 562356 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 473375 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 4745 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 4745 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 18933 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 4200 |
| IRS990/PYInvestmentIncomeAmt | 0 | 20936 |
| IRS990/PYOtherExpensesAmt | 0 | 816360 |
| IRS990/PYOtherRevenueAmt | 0 | 42840 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1044948 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 36938 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 270159 |
| IRS990/PYTotalExpensesAmt | 0 | 1090719 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1127657 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 135379 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 38604 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 16946 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 16946 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 529249 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 249661 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 14201 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 473375 |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | -106125 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 20215 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | -85910 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -100111 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 184008 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 961836 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1145844 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 23485 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 42235 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 65720 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 131889 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 131889 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 41351 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 18991 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 60342 |
| 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/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 380733 |
| 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/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 11B |
| 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 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1524194 |
| IRS990/TotalAssetsEOYAmt | 0 | 1647518 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1524194 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1647518 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 15000 |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1019246 |
| IRS990/TotalGrossUBIAmt | 0 | 4745 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 391413 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 305850 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 391413 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 305850 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1132781 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1341668 |
| IRS990/TotalOtherCompensationAmt | 0 | 18635 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1040476 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 108149 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 96312 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1038568 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1154625 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 4745 |
| IRS990/TotalVolunteersCnt | 0 | 88 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1524194 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1647518 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 20524 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 530 W IONIA STREET NO A |
| 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 | WWW.THEMOA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2021-04-22 16:20:28Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEFF TOWNS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5174820616 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-04-15 |
| 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 NO A |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LANSING |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48933 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 65BB7716B73E6F83F0A797AD7116E15789692848 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 216.163.63.50 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-04-15 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 15:27:06 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382157642 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MANER COSTERISAN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2425 E GRAND RIVER SUITE 1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LANSING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 489123291 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5173237500 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-04-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARK L LOCKWITZ CPA |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.