Civic Intelligence

West Virginia Optometric Association

990 • Fiscal year 2016 • EIN 55-0598478

Jan 01, 2016 to Dec 31, 2016 • Filed on May 12, 2017

18 California AveCharleston, WV 25311

(304) 720-8262

Siviq Scores

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

Liabilities / Assets

59th percentile

0.02x

Higher debt load relative to assets than 59% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.01x

Higher debt load relative to revenue than 57% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

19th percentile

-17%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

98th percentile

165%

Faster revenue growth than 98% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$230,931

Down $46,119 (-17%) from 2015

Net Assets

Down

$226,091

Down $20,432 (-8.3%) from 2015

Liabilities

Down

$4,840

Down $25,687 (-84%) from 2015

Revenue

Up

$396,744

Up $246,902 (+165%) from 2015

Expenses

Up

$437,172

Up $18,123 (+4.3%) from 2015

Net Income

Up

-$40,428

Up $228,779 (+85%) from 2015

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

2016

Assets$230,931
Liabilities$4,840
Net Assets$226,091

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

2016

Revenue$396,744
Expenses$437,172
Net Income-$40,428
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 12, 2017
Return Version
2016v3.0
Gross Receipts
$396,744
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$245,441$204,432▼ $41,009
Savings and Temporary Cash Investments$100,023$99,865▼ $158
Other Notes and Loans Receivable, Net$71,682$74,809▲ $3,127
Cash and Non-Interest-Bearing Accounts$79,857$63,218▼ $16,639
Pd in Cap Srpls Land Bldg Eqp Fund$21,659$21,659→ $0
Accounts Receivable$24,407$-6,961▼ $31,368
Total Assets$275,969$230,931▼ $45,038
Liabilities
Escrow Account Liability$7,143$4,840▼ $2,303
Accounts Payable and Accrued Expenses$1,726--
Total Liabilities$8,869$4,840▼ $4,029
Net Assets / Fund Balance
Total Net Assets Fund Balance$267,100$226,091▼ $41,009
Total Liabilities and Net Assets / Fund Balance$275,969$230,931▼ $45,038
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Nathan StevensLegislative Chair
Dr Tw MooreThird Party Chair
Dr Rebecca St JeanImmediate Past President
Dr Melissa LeoniPresident
Dr Brad LanePresident-elect
Dr Mark CinalliVice-president
Dr Pete DormasArea 1 Director
Dr Rich RebuckArea 3 Director
Dr Mitch KoerberArea 4 Director
Dr Craig LiebigArea 5 Director
Dr Justin TravisArea 6 Director
Dr Krista AdamsArea 7 Director
Chad RobinsonExecutive Director
Dr Bill BarnesTrustee
Dr Justin TravisTrustee
Dr Nathan StevensTrustee
Dr Shawn SammonsTrustee
Dr Tw MooreSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$222,722
Program Service Revenue
$173,345
Investment Income
$677
Other Revenue
$0
All Other Contributions
$1,769
Change in Net Assets
$-40,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$437,172
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$146,403--$146,403
Fees for Services Management-$111,641-$111,641
Occupancy-$16,779-$16,779
Office Expenses-$8,686-$8,686
Other Expenses$8,468--$8,468
Fees for Services Legal-$5,667-$5,667
Fees for Services Accounting-$4,487-$4,487
All Other Expenses$3,850$25-$3,875
Advertising$2,650--$2,650
Information Technology$1,098--$1,098
Insurance$760--$760
Total Functional Expenses$289,887$147,285$0$437,172
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

Filer Name
West Virginia Optometric Association
EIN
55-0598478
Phone
3047208262
Address
18 CALIFORNIA AVE, CHARLESTON, WV 25311

Signing Officer

Name
Dr Melissa Leoni
Title
President
Phone
3047208262
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chad Robinson
Formed
1934
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
11

Preparer

Firm
Trinity Enterprises
Address
PO Box 278, Canvas, WV 26662-0278
Preparer
Ruth Ann Elliott
Phone
3046105649
Supplemental Narrative

Additional Explanations

Pt VI, Line 10B

N/A

Pt VI, Line 1A

N/A

Pt VI, Line 2

N/A

Pt VI, Line 3

N/A

Pt VI, Line 4

N/A

Pt VI, Line 5

N/A

Pt VI, Line 6

N/A

Pt VI, Line 7B

N/A

Pt VI, Line 7A

N/A

Pt VI, Line 8A

N/A

Pt VI, Line 8B

N/A

Pt VI, Line 10B

N/A

Pt VI, Line 11B

N/A

Pt VI, Line 12C

N/A

Form 990, Part IX, Line 24E

LICENSE 25. 25.

Form 990, Part IX, Line 24E

Miscellaneous 1575. 1575.

Form 990, Part IX, Line 24E

Legislative committee 2275. 2275.

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IRS990/OtherExpensesGrp/TotalAmt38468
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt071682
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt074809
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt021659
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt021659
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHAD ROBINSON
IRS990/PriorPeriodAdjustmentsAmt0-581
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0999999
IRS990/ProgramServiceRevenueGrp/BusinessCd1999999
IRS990/ProgramServiceRevenueGrp/BusinessCd2999999
IRS990/ProgramServiceRevenueGrp/BusinessCd3999999
IRS990/ProgramServiceRevenueGrp/BusinessCd4999999
IRS990/ProgramServiceRevenueGrp/Desc0CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc1SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc2AOA REBATES
IRS990/ProgramServiceRevenueGrp/Desc3REBATES
IRS990/ProgramServiceRevenueGrp/Desc4SPONSORS
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0139372
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt127263
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt278
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31732
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42500
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/ProgSrvcAccomActy3Grp/Desc0LINE 24B,24D, 24F PROGRAM SERVICES TO THE COMMUNITY
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010719
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt010
IRS990/PYOtherExpensesAmt0419049
IRS990/PYProgramServiceRevenueAmt0139113
IRS990/PYRevenuesLessExpensesAmt0-269207
IRS990/PYTotalExpensesAmt0419049
IRS990/PYTotalRevenueAmt0149842
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-40428
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0245441
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0204432
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100023
IRS990/SavingsAndTempCashInvstGrp/EOYAmt099865
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14LICENSE 25. 25.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15MISCELLANEOUS 1575. 1575.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16LEGISLATIVE COMMITTEE 2275. 2275.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0275969
IRS990/TotalAssetsEOYAmt0230931
IRS990/TotalAssetsGrp/BOYAmt0275969
IRS990/TotalAssetsGrp/EOYAmt0230931
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0222722
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0147285
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0289887
IRS990/TotalFunctionalExpensesGrp/TotalAmt0437172
IRS990/TotalGrossUBIAmt0583
IRS990/TotalLiabilitiesBOYAmt08869
IRS990/TotalLiabilitiesEOYAmt04840
IRS990/TotalLiabilitiesGrp/BOYAmt08869
IRS990/TotalLiabilitiesGrp/EOYAmt04840
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0267100
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0226091
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02400
IRS990/TotalProgramServiceRevenueAmt0173345
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0173439
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0396744
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0583
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0275969
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0230931
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt018 CALIFORNIA AVE
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025311
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.WVOA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR MELISSA LEONI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03047208262
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST VIRGINIA OPTOMETRIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0550598478

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