Civic Intelligence

West Virginia Optometric Association

990 • Fiscal year 2013 • EIN 55-0598478

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 02, 2014

18 California Ave25311

(304) 342-3769

Siviq Scores

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

Liabilities / Assets

41st percentile

0.05x

Higher debt load relative to assets than 41% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Net Margin

14th percentile

-8.6%

Higher net margin than 14% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Asset Growth

20th percentile

-6.4%

Faster asset growth than 20% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

49th percentile

3.3%

Faster revenue growth than 49% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Down

$660,970

Down $44,868 (-6.4%) from 2012

Net Assets

Down

$625,459

Down $32,945 (-5.0%) from 2012

Liabilities

Down

$35,511

Down $11,923 (-25%) from 2012

Revenue

Up

$387,690

Up $12,477 (+3.3%) from 2012

Expenses

Up

$421,035

Up $98,783 (+31%) from 2012

Net Income

Down

-$33,345

Down $86,306 (-163%) from 2012

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $304,014Liabilities 2010: $0Net Assets 2010: $304,0142010Assets 2011: $413,488Liabilities 2011: $0Net Assets 2011: $413,4882011Assets 2012: $705,838Liabilities 2012: $47,434Net Assets 2012: $658,4042012Assets 2013: $660,970Liabilities 2013: $35,511Net Assets 2013: $625,4592013Assets 2014: $568,676Liabilities 2014: $29,067Net Assets 2014: $539,6092014Assets 2015: $277,050Liabilities 2015: $30,527Net Assets 2015: $246,5232015Assets 2016: $230,931Liabilities 2016: $4,840Net Assets 2016: $226,0912016Assets 2017: $191,111Liabilities 2017: $11,106Net Assets 2017: $180,0052017Assets 2018: $188,756Liabilities 2018: $11,280Net Assets 2018: $177,4762018Assets 2019: $234,981Liabilities 2019: $8,022Net Assets 2019: $226,9592019Assets 2020: $201,425Liabilities 2020: $7,988Net Assets 2020: $193,4372020Assets 2021: $206,080Liabilities 2021: $19,622Net Assets 2021: $186,4582021Assets 2022: $283,263Liabilities 2022: $16,651Net Assets 2022: $266,6122022Assets 2023: $316,879Liabilities 2023: $50,164Net Assets 2023: $266,7152023Assets 2024: $278,204Liabilities 2024: $23,816Net Assets 2024: $254,3882024

Highlighted filing

2013

Assets$660,970
Liabilities$35,511
Net Assets$625,459

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $335,9982010Expenses 2011: $317,4612011Revenue 2012: $375,213Expenses 2012: $322,252Net Income 2012: $52,9612012Revenue 2013: $387,690Expenses 2013: $421,035Net Income 2013: -$33,3452013Revenue 2014: $331,222Expenses 2014: $411,994Net Income 2014: -$80,7722014Revenue 2015: $149,842Expenses 2015: $419,049Net Income 2015: -$269,2072015Revenue 2016: $396,744Expenses 2016: $437,172Net Income 2016: -$40,4282016Revenue 2017: $404,284Expenses 2017: $449,231Net Income 2017: -$44,9472017Revenue 2018: $408,970Expenses 2018: $416,183Net Income 2018: -$7,2132018Revenue 2019: $419,918Expenses 2019: $371,150Net Income 2019: $48,7682019Revenue 2020: $347,979Expenses 2020: $381,502Net Income 2020: -$33,5232020Revenue 2021: $487,622Expenses 2021: $493,903Net Income 2021: -$6,2812021Revenue 2022: $417,515Expenses 2022: $337,381Net Income 2022: $80,1342022Revenue 2023: $558,061Expenses 2023: $537,958Net Income 2023: $20,1032023Revenue 2024: $466,018Expenses 2024: $507,064Net Income 2024: -$41,0462024

Highlighted filing

2013

Revenue$387,690
Expenses$421,035
Net Income-$33,345
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 2, 2014
Return Version
2013v3.1
Gross Receipts
$387,690
Mission and Program Overview

Mission

Continuing education for the members, information to the member and to the community,

Continuing education for the members, information to the member and to the community, services to the community to education members of the community to udated optical services and/or new laws concerning optical services and requirments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$659,780$625,459▼ $34,321
Accounts Receivable$282,216$282,440▲ $224
Cash and Non-Interest-Bearing Accounts$414,986$276,743▼ $138,243
Other Notes and Loans Receivable, Net-$101,787-
Total Assets$706,964$660,970▼ $45,994
Other Assets Total$9,762--
Liabilities
Escrow Account Liability$35,137$35,462▲ $325
Accounts Payable and Accrued Expenses$12,047$49▼ $11,998
Total Liabilities$47,184$35,511▼ $11,673
Net Assets / Fund Balance
Total Net Assets Fund Balance$659,780$625,459▼ $34,321
Total Liabilities and Net Assets / Fund Balance$706,964$660,970▼ $45,994
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Travis TaylorImmediate Past President
Dr Bryon J NibertPresident
Dr Robert ChristianPresident-elect
Dr Marty CarpenterVice-president
Chad RobinsonExecutive Director
Dr Mark CinalliTrustee
Dr Melissa LeoniTrustee
Dr Steve WilsonTrustee
Dr Thomas MooreTrustee
Dr James CampbellWv Board of Optometry Representative
Dr Rebecca St JeanSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$265,767
Program Service Revenue
$121,920
Investment Income
$3
Other Revenue
$0
All Other Contributions
$10,000
Change in Net Assets
$-33,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$421,035
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$164,455$0$0$164,455
Fees for Services Management$0$94,300$0$94,300
Fees for Services Legal$0$14,500$0$14,500
Office Expenses-$12,297-$12,297
All Other Expenses$4,623$1,916-$6,539
Fees for Services Accounting$0$4,970$0$4,970
Advertising$2,500$0$0$2,500
Occupancy-$1,250-$1,250
Other Expenses$541$0$0$541
Fees for Services Lobbying$100$0$0$100
Total Functional Expenses$287,468$133,567$0$421,035
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

EIN
55-0598478
Phone
3043423769

Signing Officer

Name
Dr B J Nibert
Title
President
Phone
3043423769
Signed
2014-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chad Robinson
Formed
1934
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
11

Preparer

Preparer
Ruth Ann Walker-elliott
Phone
3046105649
Supplemental Narrative

Additional Explanations

Pt III, Line 2

NO NEW PROGRAM SERVICES

Pt III, Line 3

NO NEW PROGRAM SERVICES

Pt V, Line 3B

NO UNRELATED INCOME

Pt VI, Line 2

OFFICERS UNRELATED

Pt VI, Line 3

The board of directors controlled the management

Pt VI, Line 4

NO CHANGES WERE MADE

Pt VI, Line 5

No division of assets made

Pt VI, Line 6

MEMBERS

Pt VI, Line 7A

Member elect the board of directors

Pt VI, Line 7B

YES

Pt VI, Line 8A

There were minutes taken and recorded

Pt VI, Line 10B

The organization has areas

Pt VI, Line 11B

N/A

Pt VI, Line 12C

N/A

Pt VI, Line 15

N/A

Pt VI, Line 19

AVAILABLE UPON REQUEST

Pt XII, Line 1

N/A

Pt XII, Line 2C

N/A

Pt XII, Line 3B

N/A

Pt XI

Line 5 donations from auxiliary groups

Pt XI

Line 9 change from cash to accrual basis

Form 990, Part IX, Line 24F

Legislative day 3051. 3051. Insurance 741. 741. Taxes 50. 50. Website 1125. 1125. Subscriptions 1572. 1572.

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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/ProgSrvcAccomActy2Grp/Desc0LINE 19 -- CONFERENCES, CONVENTIONS & MEETINGS . AT LEAST THREE EDUCATIONAL SEMINARS EACH YEAR FOR DOCTORS OF OPTOMETRY (FORM MEMBERS AND ALL ODS) AVERAGE ATTENDANCE 200. OTHER MEETINGS --SERVICE & VOLUNTEER COMMITTEE MEETINGS
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0111820
IRS990/ProgSrvcAccomActy3Grp/Desc0LINE 24B,24D, 24F PROGRAM SERVICES TO THE COMMUNITY
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0172218
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0271514
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0322252
IRS990/PYProgramServiceRevenueAmt0103699
IRS990/PYRevenuesLessExpensesAmt052961
IRS990/PYTotalExpensesAmt0322252
IRS990/PYTotalRevenueAmt0375213
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-33345
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0255767
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0659780
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0625459
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO NEW PROGRAM SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO NEW PROGRAM SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO UNRELATED INCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS UNRELATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS CONTROLLED THE MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGES WERE MADE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DIVISION OF ASSETS MADE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEMBER ELECT THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10THERE WERE MINUTES TAKEN AND RECORDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11THE ORGANIZATION HAS AREAS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19LINE 5 DONATIONS FROM AUXILIARY GROUPS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20LINE 9 CHANGE FROM CASH TO ACCRUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21LEGISLATIVE DAY 3051. 3051. INSURANCE 741. 741. TAXES 50. 50. WEBSITE 1125. 1125. SUBSCRIPTIONS 1572. 1572.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt V, Line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Pt VI, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Pt XII, Line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0706964
IRS990/TotalAssetsEOYAmt0660970
IRS990/TotalAssetsGrp/BOYAmt0706964
IRS990/TotalAssetsGrp/EOYAmt0660970
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0265767
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0133567
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0287468
IRS990/TotalFunctionalExpensesGrp/TotalAmt0421035
IRS990/TotalGrossUBIAmt03
IRS990/TotalLiabilitiesBOYAmt047184
IRS990/TotalLiabilitiesEOYAmt035511
IRS990/TotalLiabilitiesGrp/BOYAmt047184
IRS990/TotalLiabilitiesGrp/EOYAmt035511
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0659780
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0625459
IRS990/TotalProgramServiceExpensesAmt0287468
IRS990/TotalProgramServiceRevenueAmt0121920
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0121920
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0387690
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0706964
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0660970
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1018 CALIFORNIA AVE
IRS990/USAddress/City0CHARLESTON
IRS990/USAddress/State0WV
IRS990/USAddress/ZIPCode025311
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.WVOA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR B J NIBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03043423769
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-03-02
ReturnHeader/Filer/BusinessName/BusinessNameLine10WEST VIRGINIA OPTOMETRIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0550598478
ReturnHeader/Filer/PhoneNum03043423769
ReturnHeader/Filer/USAddress/AddressLine1018 CALIFORNIA AVE
ReturnHeader/Filer/USAddress/City0Charleston
ReturnHeader/Filer/USAddress/State0WV
ReturnHeader/Filer/USAddress/ZIPCode025311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Trinity Enterprises
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO Box 278

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.78$0.24$2.54$4.66$5.07$0.41
2023Detailed filing. Detailed filing data is available for this year.$3.17$0.50$2.67$5.58$5.38$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.83$0.17$2.67$4.18$3.37$0.80
2021Detailed filing. Detailed filing data is available for this year.$2.06$0.20$1.86$4.88$4.94$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.08$1.93$3.48$3.82$0.34
2019Detailed filing. Detailed filing data is available for this year.$2.35$0.08$2.27$4.20$3.71$0.49
2018Detailed filing. Detailed filing data is available for this year.$1.89$0.11$1.77$4.09$4.16$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.91$0.11$1.80$4.04$4.49$0.45
2016Detailed filing. Detailed filing data is available for this year.$2.31$0.05$2.26$3.97$4.37$0.40
2015Detailed filing. Detailed filing data is available for this year.$2.77$0.31$2.47$1.50$4.19$2.69
2014Detailed filing. Detailed filing data is available for this year.$5.69$0.29$5.40$3.31$4.12$0.81
2013Detailed filing. Detailed filing data is available for this year.$6.61$0.36$6.25$3.88$4.21$0.33
2012Summary only. Only limited summary data is available for this year.$7.06$0.47$6.58$3.75$3.22$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.00$4.13$3.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.00$3.04$3.36