Civic Intelligence

Maryland Optometric Association

990 • Fiscal year 2020 • EIN 52-0822684

Jan 01, 2020 to Dec 31, 2020 • Filed on May 20, 2021

Organization ProfileN/A
PO Box 350Stevenson, MD 21153

(410) 870-9662

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Net Margin

61st percentile

9.7%

Higher net margin than 61% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

67th percentile

$96,833

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Asset Growth

59th percentile

9.6%

Faster asset growth than 59% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

9th percentile

-47%

Faster revenue growth than 9% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$871,437

Up $76,522 (+9.6%) from 2019

Net Assets

Up

$829,614

Up $76,523 (+10%) from 2019

Liabilities

Down

$41,823

Down $1 (-0.0%) from 2019

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin61st percentile

Revenue

Down

$483,051

Down $435,014 (-47%) from 2019

Expenses

Down

$436,063

Down $263,193 (-38%) from 2019

Net Income

Down

$46,988

Down $171,821 (-79%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $730,071Liabilities 2011: $106,001Net Assets 2011: $624,0702011Assets 2012: $691,570Liabilities 2012: $106,253Net Assets 2012: $585,3172012Assets 2013: $550,573Liabilities 2013: $51,027Net Assets 2013: $499,5462013Assets 2014: $518,959Liabilities 2014: $66,903Net Assets 2014: $452,0562014Assets 2015: $511,505Liabilities 2015: $42,793Net Assets 2015: $468,7122015Assets 2016: $505,802Liabilities 2016: $32,449Net Assets 2016: $473,3532016Assets 2017: $553,944Liabilities 2017: $40,732Net Assets 2017: $513,2122017Assets 2018: $527,378Liabilities 2018: $54,112Net Assets 2018: $473,2662018Assets 2019: $794,915Liabilities 2019: $41,824Net Assets 2019: $753,0912019Assets 2020: $871,437Liabilities 2020: $41,823Net Assets 2020: $829,6142020Assets 2021: $963,878Liabilities 2021: $41,823Net Assets 2021: $922,0552021Assets 2022: $855,087Liabilities 2022: $41,823Net Assets 2022: $813,2642022Assets 2023: $999,035Liabilities 2023: $41,823Net Assets 2023: $957,2122023Assets 2024: $1,104,356Liabilities 2024: $41,762Net Assets 2024: $1,062,5942024

Highlighted filing

2020

Assets$871,437
Liabilities$41,823
Net Assets$829,614
Open 2020 Filing

Operations Trend

Revenue Growth9th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $573,3162011Expenses 2012: $541,3132012Revenue 2013: $461,512Expenses 2013: $579,026Net Income 2013: -$117,5142013Revenue 2014: $471,391Expenses 2014: $528,810Net Income 2014: -$57,4192014Revenue 2015: $536,472Expenses 2015: $509,114Net Income 2015: $27,3582015Revenue 2016: $503,677Expenses 2016: $511,439Net Income 2016: -$7,7622016Revenue 2017: $599,208Expenses 2017: $584,442Net Income 2017: $14,7662017Revenue 2018: $548,340Expenses 2018: $528,278Net Income 2018: $20,0622018Revenue 2019: $918,065Expenses 2019: $699,256Net Income 2019: $218,8092019Revenue 2020: $483,051Expenses 2020: $436,063Net Income 2020: $46,9882020Revenue 2021: $598,925Expenses 2021: $567,634Net Income 2021: $31,2912021Revenue 2022: $600,753Expenses 2022: $577,568Net Income 2022: $23,1852022Revenue 2023: $410,707Expenses 2023: $354,555Net Income 2023: $56,1522023Revenue 2024: $436,692Expenses 2024: $416,426Net Income 2024: $20,2662024

Highlighted filing

2020

Revenue$483,051
Expenses$436,063
Net Income$46,988
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 20, 2021
Return Version
2020v4.1
Gross Receipts
$483,051
Mission and Program Overview

Mission

Education & forum for professional development of the optometric profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$597,129$637,984▲ $40,855
Cash and Non-Interest-Bearing Accounts$181,880$226,598▲ $44,718
Accounts Receivable$15,906$6,855▼ $9,051
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$794,915$871,437▲ $76,522
Liabilities
Other Liabilities$41,824$41,823▼ $1
Total Liabilities$41,824$41,823▼ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$558,091$634,614▲ $76,523
Net Assets With Donor Restrictions$195,000$195,000→ $0
Total Net Assets Fund Balance$753,091$829,614▲ $76,523
Total Liabilities and Net Assets / Fund Balance$794,915$871,437▲ $76,522

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$830$830
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer CohenExecutive DirectorFT$96,833$96,833

Board Members and Trustees

NameTitle
Kevin Johnson OdImmediate Past-president
Dean Gogerdechi OdPresident
Whitney Fahrman OdPresident - Elect
Vicky Wong Od1st Vice President
Natalie Sukontasup Od2nd Vice President
Jennifer Kungle OdSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$471,732
Investment Income
$11,319
Other Revenue
$0
Change in Net Assets
$46,988
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$279,201
Salaries, Compensation, and Employee Benefits$156,862
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$164,626--$164,626
Other Salaries and Wages-$145,590-$145,590
Fees for Services Lobbying$21,202$21,201-$42,403
Office Expenses$17,323$17,324-$34,647
Conferences and Meetings$12,156--$12,156
Payroll Taxes-$11,272-$11,272
Information Technology$3,274$3,274-$6,548
Fees for Services Legal$2,587$2,588-$5,175
Fees for Services Accounting$2,412$2,413-$4,825
Insurance$2,115$2,114-$4,229
Advertising$1,164$1,164-$2,328
Fees for Services Other-$2,264-$2,264
Total Functional Expenses$226,859$209,204$0$436,063
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$42,403
Total Nondeductible Lobbying and Political Cost$42,403
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$41,823
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Election of members and their rights the association has dues paying members comprised of mainly doctors of optometry that annually elect the board of directors & officers.”

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

“Organization's process to review form 990 prior to the filing of the tax return, the form 990 is provided to each board member. Each board member reviews the form 990 and responds to the executive director with any questions or comments. Once the questions have been addressed the return is finalized for filing.”

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

“Enforcement of conflicts policy all officers, directors and key personnel review the conflict of interest policy annually. They sign a form indicating their understanding of the policy and agreeing to bring potential conflicts to the attention of the governing body.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation the association makes its governing documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Maryland Optometric Association
EIN
52-0822684
Phone
4108709662
Address
PO BOX 350, STEVENSON, MD 21153

Signing Officer

Name
Jennifer Cohen
Title
Executive Director
Phone
4108709662
Signed
2021-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Cohen
Formed
1911
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
18

Preparer

Firm
Offit and Roth Pa
Address
2330 WEST JOPPA ROAD SUITE 395, LUTHERVILLE, MD 21093
Preparer
Michael Roth CPA
Phone
4103566600
Raw XML Appendix373 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/Form990PartVIISectionAGrp/TitleTxt31ST VICE PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTION OF MEMBERS AND THEIR RIGHTS THE ASSOCIATION HAS DUES PAYING MEMBERS COMPRISED OF MAINLY DOCTORS OF OPTOMETRY THAT ANNUALLY ELECT THE BOARD OF DIRECTORS & OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S PROCESS TO REVIEW FORM 990 PRIOR TO THE FILING OF THE TAX RETURN, THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER. EACH BOARD MEMBER REVIEWS THE FORM 990 AND RESPONDS TO THE EXECUTIVE DIRECTOR WITH ANY QUESTIONS OR COMMENTS. ONCE THE QUESTIONS HAVE BEEN ADDRESSED THE RETURN IS FINALIZED FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ENFORCEMENT OF CONFLICTS POLICY ALL OFFICERS, DIRECTORS AND KEY PERSONNEL REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY. THEY SIGN A FORM INDICATING THEIR UNDERSTANDING OF THE POLICY AND AGREEING TO BRING POTENTIAL CONFLICTS TO THE ATTENTION OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MOA EDUCATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521255996
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(1)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 350
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0STEVENSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021153
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/TotalAssetsBOYAmt0794915
IRS990/TotalAssetsEOYAmt0871437
IRS990/TotalAssetsGrp/BOYAmt0794915
IRS990/TotalAssetsGrp/EOYAmt0871437
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0209204
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0226859
IRS990/TotalFunctionalExpensesGrp/TotalAmt0436063
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041824
IRS990/TotalLiabilitiesEOYAmt041823
IRS990/TotalLiabilitiesGrp/BOYAmt041824
IRS990/TotalLiabilitiesGrp/EOYAmt041823
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0753091
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0829614
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0226859
IRS990/TotalProgramServiceRevenueAmt0471732
IRS990/TotalReportableCompFromOrgAmt096833
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0483051
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0483051
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt018
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0794915
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0871437
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 350
IRS990/USAddress/CityNm0STEVENSON
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021153
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER COHEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04108709662
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARYLAND OPTOMETRIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MARY
ReturnHeader/Filer/EIN0520822684
ReturnHeader/Filer/PhoneNum04108709662
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 350
ReturnHeader/Filer/USAddress/CityNm0STEVENSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021153
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521365930
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OFFIT AND ROTH PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02330 WEST JOPPA ROAD SUITE 395
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUTHERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021093
ReturnHeader/PreparerPersonGrp/PhoneNum04103566600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL ROTH CPA
ReturnHeader/ReturnTs02021-08-17T06:44:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JENNIFER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COHEN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$871,437
Liabilities
$41,823
Net assets
$829,614
Revenue
$483,051
Expenses
$436,063
Net income
$46,988
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.04$1.06$0.44$0.42$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.04$0.96$0.41$0.35$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.04$0.81$0.60$0.58$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.04$0.92$0.60$0.57$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.04$0.83$0.48$0.44$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.04$0.75$0.92$0.70$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.05$0.47$0.55$0.53$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.04$0.51$0.60$0.58$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.03$0.47$0.50$0.51$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.04$0.47$0.54$0.51$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.07$0.45$0.47$0.53$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.55$0.05$0.50$0.46$0.58$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.11$0.59$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.11$0.62$0.57