Civic Intelligence

National Contact Lens Examiners

990 • Fiscal year 2013 • EIN 52-1218327

Jul 01, 2012 to Jun 30, 2013 • Filed on Apr 08, 2014

Organization ProfileWWW.ABO-NCLE.ORG
6506 Loisdale Road No 20922150-1815

(703) 719-5800

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2013

Liabilities / Revenue

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

78th percentile

16%

Higher net margin than 78% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

4th percentile

-53%

Faster revenue growth than 4% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$1

Down $931,752 (-100%) from 2012

Net Assets

Down

$0

Down $422,788 (-100%) from 2012

Liabilities

Down

$0

Down $508,965 (-100%) from 2012

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin78th percentile

Revenue

Down

$304,609

Down $343,691 (-53%) from 2012

Expenses

Down

$257,058

Down $368,652 (-59%) from 2012

Net Income

Up

$47,551

Up $24,961 (+110%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,101,027Liabilities 2010: $736,945Net Assets 2010: $364,0822010Assets 2011: $698,184Liabilities 2011: $328,844Net Assets 2011: $369,3402011Assets 2012: $931,753Liabilities 2012: $508,965Net Assets 2012: $422,7882012Assets 2013: $1Liabilities 2013: $0Net Assets 2013: $02013

Highlighted filing

2013

Assets$1
Liabilities$0
Net Assets$0
Open 2013 Filing

Operations Trend

Revenue Growth4th percentile

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

$800K$600K$400K$200K$0Expenses 2010: $513,7932010Revenue 2011: $610,853Expenses 2011: $504,236Net Income 2011: $106,6172011Revenue 2012: $648,300Expenses 2012: $625,710Net Income 2012: $22,5902012Revenue 2013: $304,609Expenses 2013: $257,058Net Income 2013: $47,5512013

Highlighted filing

2013

Revenue$304,609
Expenses$257,058
Net Income$47,551
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Apr 8, 2014
Return Version
2013v3.0
Gross Receipts
$385,113
Mission and Program Overview

Mission

To identify qualified eyewear providers by examination, urge growth of optical skills with continuing education and approve continuing education.

Recognize qualified ophthalmic dispensers at various levels of proficiency for consumers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$427,171$0▼ $427,171
Cash and Non-Interest-Bearing Accounts$383,362$0▼ $383,362
Land, Buildings, and Equipment, Net$100,722$0▼ $100,722
Prepaid Expenses and Deferred Charges$18,944$0▼ $18,944
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Loans From Officers Directors-$0-
Total Assets$931,753$0▼ $931,753
Other Assets Total$1,554$0▼ $1,554
Liabilities
Deferred Revenue$366,112$0▼ $366,112
Other Liabilities$130,863$0▼ $130,863
Accounts Payable and Accrued Expenses$11,990$0▼ $11,990
Grants Payable-$0-
Mortgage Notes Payable Secured by Investment Property-$0-
Unsecured Notes Loans Payable-$0-
Escrow Account Liability-$0-
Tax Exempt Bond Liabilities-$0-
Total Liabilities$508,965$0▼ $508,965
Net Assets / Fund Balance
Unrestricted Net Assets$422,788$0▼ $422,788
Total Net Assets Fund Balance$422,788$0▼ $422,788
Total Liabilities and Net Assets / Fund Balance$931,753$0▼ $931,753
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Mark F CloerChairman
Phyllis RakowVice Chair
Bob ReynoldsDirector
Bruce SpringerDirector
Mike GzikDirector
Patrick GougharyDirector
Tom BarracatoDirector
Vickie PortisSecretary
Larry HarperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$288,320
Investment Income
$15,612
Other Revenue
$677
Change in Net Assets
$47,551

Audited Revenue Reconciliation

Revenue per Audited Statements
$304,609
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-647
Total Revenue per Audited Statements
$303,962
Total Revenue per Form 990
$304,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,071
Salaries, Compensation, and Employee Benefits$52,543
Grants and Similar Amounts Paid$11,444
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$44,779
Office Expenses---$41,617
Travel---$30,071
Fees for Services Management---$29,232
Fees for Services Accounting---$28,865
Information Technology---$12,726
Grants to Domestic Orgs---$11,444
Occupancy---$9,737
Depreciation Depletion---$9,054
Conferences and Meetings---$6,098
Fees for Services Legal---$5,318
Payroll Taxes---$4,023
Other Employee Benefits---$2,859
Insurance---$2,530
Fees for Service Investment Mgmnt Fees---$1,963
Advertising---$1,753
Pension Plan Contributions---$882
Other Expenses---$761
Total Functional Expenses$0$0$0$257,058

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$257,058
Total Expenses per Audited Statements$257,058
Total Expenses per Form 990$257,058
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
23-7037064-501(c)(6)For Assistance in Creation of Quality Educational Opportunities for Contact Lens Technicians.$7,500
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Ncle shares administrative expenses with the american board of opticianry (abo), a unrelated organization exempt under section 501(c)(6). For the 2012 tax year, abo hired an unrelated management company, morris & morris, psc to provide executive director services along with other staffing services, overhead, etc.”

Form 990, Part VI, Section A, Line 4

“Ncle ceased operations after merging with the american board of opticianry (abo) on june 30, 2013. Merger documents and by-laws were filed with the appropriate state officials.”

Form 990, Part VI, Section B, Line 11

“The federal form 990 is prepared by an independent accountant. The executive and finance committees independently review the draft form 990. A copy of the draft form 990 is sent to the entire board of directors prior to filing with the internal revenue service.”

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

“All board members and employees are required to sign a conflict of interest agreement and the bylaws outline the board members responsibilities in matters where a conflict might exist. In addition, the board of directors, during executive session, discuss possible conflicts and determine the appropriate course of action. Finally, a reporting structure has been established so as to inform ncle of any potential conflicts of interest by employees and/or board members, which then results in an investigation into any such allegations.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, financial statements and the filed federal form 990 are made available to the public upon request.”

Filing and Contact Details

Filer

EIN
52-1218327
Phone
7037195800

Signing Officer

Name
Mark F Cloer
Title
Chairman
Phone
7037195800
Signed
2014-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark F Cloer
Formed
1979
Legal Domicile
Dc
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
21

Preparer

Preparer
Frank H Smith
Phone
2028225000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Transfer of net assets under legal merger -469,692.”

Financial Statement Notes

PART X, LINE 2:

“Ncle follows the authoritative guidance relating to accounting for uncertainty in income taxes included in asc topic 740, income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Ncle performed an evaluation of uncertain tax positions for the six months ended june 30, 2013, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. As of june 30, 2013, the statute of limitations for tax years 2010 through 2012 remains open with the u.s. Federal jurisdiction or the various states and local jurisdictions in which ncle files tax returns. It is ncle's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. As of june 30, 2013, ncle had no accruals for interest and/or penalties.”

Raw XML AppendixShowing 400 of 483 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/ActivityOrMissionDesc0RECOGNIZE QUALIFIED OPHTHALMIC DISPENSERS AT VARIOUS LEVELS OF PROFICIENCY FOR CONSUMERS.
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IRS990/Desc0EXAMINATIONS - MAINTAIN AND ADMINISTER THE NATIONAL CONTACT LENS REGISTRY EXAM AND THE ADVANCED CONTACT LENS COMPETENCY EXAM. ADOPT CONTINUING EDUCATION REQUIREMENTS FOR RECERTIFICATION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt221138
IRS990/ProgSrvcAccomActy2Grp/Desc0RECERTIFICATION - TO DEVELOP CONTINUING EDUCATION PROGRAMS, MAINTAINING MINIMUM CONTINUING EDUCATION REQUIREMENTS FOR OPTICIANS, AND DEVELOPING AN EDUCATIONAL CONFERENCE FOR THE PURPOSES OF IMPROVING THE EDUCATION AND QUALIFICATIONS OF OPTICIANS.
IRS990/ProgSrvcAccomActy3Grp/Desc0AWARENESS AND OUTREACH - ABO (AMERICAN BOARD OF OPTICIANRY) & NCLE (NATIONAL CONTACT LENS EXAMINERS) CONTINUED ITS EFFORTS TO INCREASE THE AWARENESS AND NECESSITY OF WELL-TRAINED AND QUALIFIED CONTACT LENS TECHNICIANS, AND TO PROVIDE QUALITY EDUCATIONAL OPPORTUNITIES. ABO & NCLE WERE SUCCESSFUL IN HOSTING A NATIONAL OPTICIANS CONFERENCE, WHICH INCLUDED HIGH-QUALITY EDUCATION AND INFORMATION, AS WELL AS REACHING OUT TO ORGANIZATIONS THROUGHOUT THE UNITED STATES IN ORDER TO BROADEN THE IMPACT OF CERTIFICATION AND EDUCATION OF CONTACT LENS TECHNICIANS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt045300
IRS990/PYInvestmentIncomeAmt012492
IRS990/PYOtherExpensesAmt0497762
IRS990/PYOtherRevenueAmt03700
IRS990/PYProgramServiceRevenueAmt0632108
IRS990/PYRevenuesLessExpensesAmt022590
IRS990/PYSalariesCompEmpBnftPaidAmt082648
IRS990/PYTotalExpensesAmt0625710
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0648300
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt047551
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0257058
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-647
IRS990ScheduleD/RevenueNotReportedAmt0-647
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0304609
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NCLE FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. NCLE PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE SIX MONTHS ENDED JUNE 30, 2013, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2013, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2010 THROUGH 2012 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH NCLE FILES TAX RETURNS. IT IS NCLE'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2013, NCLE HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0257058
IRS990ScheduleD/TotalRevenuePerForm990Amt0304609
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0303962
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0257058
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt07500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(6)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FOR ASSISTANCE IN CREATION OF QUALITY EDUCATIONAL OPPORTUNITIES FOR CONTACT LENS TECHNICIANS.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10CONTACT LENS SOCIETY OF AMERICA
IRS990ScheduleI/RecipientTable/RecipientEIN0237037064
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10441 CARLISLE DRIVE
IRS990ScheduleI/RecipientTable/USAddress/City0HERNDON
IRS990ScheduleI/RecipientTable/USAddress/State0VA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode020170
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0NCLE WORKS WITH THE GRANTEE ORGANIZATIONS, REQUIRES DOCUMENTATION AND EXPLANATION OF THE UTILIZATION OF MONIES FROM NCLE, AND RECEIVES WRITTEN EXPLANATIONS AND REPORTS ON HOW THE FUNDS ARE SPENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd01
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH AND CASH EQUIVALENTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1INVESTMENTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2PREPAID EXPENSES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3FIXED ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc4DEPOSITS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc5ACCOUNTS PAYABLE AND ACCRUED EXPENSES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc6DEFERRED REVENUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine10AMERICAN BOARD OF OPTICIANRY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine11AMERICAN BOARD OF OPTICIANRY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine12AMERICAN BOARD OF OPTICIANRY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine13AMERICAN BOARD OF OPTICIANRY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine14AMERICAN BOARD OF OPTICIANRY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine15AMERICAN BOARD OF OPTICIANRY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine16AMERICAN BOARD OF OPTICIANRY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02013-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12013-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22013-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32013-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt42013-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt52013-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt62013-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0521147697
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1521147697
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2521147697
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN3521147697
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN4521147697
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN5521147697
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN6521147697
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0314070
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1440170
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt214091
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt3105299
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt41554
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt5-52630
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt6-352862
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(6)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(6)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(6)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt3501(C)(6)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt4501(C)(6)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt5501(C)(6)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt6501(C)(6)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt4FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt5FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt6FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine106506 LOISDALE ROAD SUITE 209
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine116506 LOISDALE ROAD SUITE 209
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine126506 LOISDALE ROAD SUITE 209
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine136506 LOISDALE ROAD SUITE 209
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine146506 LOISDALE ROAD SUITE 209
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine156506 LOISDALE ROAD SUITE 209
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine166506 LOISDALE ROAD SUITE 209
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City0SPRINGFIELD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City1SPRINGFIELD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City2SPRINGFIELD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City3SPRINGFIELD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City4SPRINGFIELD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City5SPRINGFIELD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City6SPRINGFIELD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State0VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State1VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State2VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State3VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State4VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State5VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State6VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode022150
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode122150
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode222150
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode322150
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode422150
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode522150
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode622150
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: NCLE MERGED WITH AN UNRELATED ORGANIZATION, AND ALL BOARD MEMBERS ARE NOW IDENTIFIED AS BOARD MEMBERS OF THE MERGED ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: THE FOLLOWING BOARD MEMBERS FOR NCLE BECAME BOARD MEMBERS OF THE MERGED ORGANIZATION:MARK F. CLOER- CHAIRMANPHYLLIS RAKOW- VICE CHAIRLARRY HARPER- TREASURERVICKI PORTIS- SECRETARYPATRICK GOUGHARY- DIRECTORMIKE GZIK- DIRECTORBOB REYNOLDS- DIRECTORBRUCE SPRINGER- DIRECTORNCLE, WHO HIRED AN UNRELATED MANAGEMENT COMPANY, MORRIS & MORRIS, PSC TO PROVIDE EXECUTIVE DIRECTOR SERVICES ALONG WITH OTHER STAFFING SERVICES, OVERHEAD, ETC. NOW PROVIDES THOSE SERVICES TO THE MERGED ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NCLE SHARES ADMINISTRATIVE EXPENSES WITH THE AMERICAN BOARD OF OPTICIANRY (ABO), A UNRELATED ORGANIZATION EXEMPT UNDER SECTION 501(C)(6). FOR THE 2012 TAX YEAR, ABO HIRED AN UNRELATED MANAGEMENT COMPANY, MORRIS & MORRIS, PSC TO PROVIDE EXECUTIVE DIRECTOR SERVICES ALONG WITH OTHER STAFFING SERVICES, OVERHEAD, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NCLE CEASED OPERATIONS AFTER MERGING WITH THE AMERICAN BOARD OF OPTICIANRY (ABO) ON JUNE 30, 2013. MERGER DOCUMENTS AND BY-LAWS WERE FILED WITH THE APPROPRIATE STATE OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FEDERAL FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE EXECUTIVE AND FINANCE COMMITTEES INDEPENDENTLY REVIEW THE DRAFT FORM 990. A COPY OF THE DRAFT FORM 990 IS SENT TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST AGREEMENT AND THE BYLAWS OUTLINE THE BOARD MEMBERS RESPONSIBILITIES IN MATTERS WHERE A CONFLICT MIGHT EXIST. IN ADDITION, THE BOARD OF DIRECTORS, DURING EXECUTIVE SESSION, DISCUSS POSSIBLE CONFLICTS AND DETERMINE THE APPROPRIATE COURSE OF ACTION. FINALLY, A REPORTING STRUCTURE HAS BEEN ESTABLISHED SO AS TO INFORM NCLE OF ANY POTENTIAL CONFLICTS OF INTEREST BY EMPLOYEES AND/OR BOARD MEMBERS, WHICH THEN RESULTS IN AN INVESTIGATION INTO ANY SUCH ALLEGATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND THE FILED FEDERAL FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER OF NET ASSETS UNDER LEGAL MERGER -469,692.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1
Liabilities
$0
Net assets
$0
Revenue
$304,609
Expenses
$257,058
Net income
$47,551
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.30$0.26$0.05
2012Summary only. Only limited summary data is available for this year.$0.93$0.51$0.42$0.65$0.63$0.02
2011Summary only. Only limited summary data is available for this year.$0.70$0.33$0.37$0.61$0.50$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.74$0.36$0.51