Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 61-0592885 • 501(c)6 • Frankfort, KY
Profile
To advance the profession of optometry through professional development, education, and public policy advocacy.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 13.8% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Up$1,271,158
Up $4,994 (+0.4%) from 2023
Liabilities
Down$325,150
Down $30,543 (-8.6%) from 2023
Net Assets
Up$946,008
Up $35,537 (+3.9%) from 2023
Revenue
Up$1,230,084
Up $81,793 (+7.1%) from 2023
Expenses
Up$1,215,671
Up $101,896 (+9.1%) from 2023
Net Income
Down$14,413
Down $20,103 (-58%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To monitor changes in optometry.
To advance the profession of optometry through professional development, education, and public policy advocacy.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $915,795 | $927,121 | ▲ $11,326 |
| Cash and Non-Interest-Bearing Accounts | $167,117 | $238,515 | ▲ $71,398 |
| Land, Buildings, and Equipment, Net | $64,502 | $52,422 | ▼ $12,080 |
| Accounts Receivable | $56,650 | $37,550 | ▼ $19,100 |
| Prepaid Expenses and Deferred Charges | $7,100 | $15,550 | ▲ $8,450 |
| Total Assets | $1,266,164 | $1,271,158 | ▲ $4,994 |
| Other Assets Total | $55,000 | - | - |
| Liabilities | |||
| Deferred Revenue | $230,206 | $184,386 | ▼ $45,820 |
| Accounts Payable and Accrued Expenses | $105,987 | $121,264 | ▲ $15,277 |
| Other Liabilities | $19,500 | $19,500 | → $0 |
| Total Liabilities | $355,693 | $325,150 | ▼ $30,543 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $910,471 | $946,008 | ▲ $35,537 |
| Total Net Assets Fund Balance | $910,471 | $946,008 | ▲ $35,537 |
| Total Liabilities and Net Assets / Fund Balance | $1,266,164 | $1,271,158 | ▲ $4,994 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $-343,395 | $343,395 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dinah Bevington | Exec Directo | FT | $169,871 | $169,871 |
| Dinah Bevington | Exec Director | - | $169,871 | $169,871 |
| Name | Title |
|---|---|
| Joey Hammond Od | President |
| Leslie Cecil Od | President El |
| Cory Bastin Od | Trustee |
| Elaine Desario Od | Trustee |
| Emily Meister Od | Trustee |
| Heather Oliver Od | Trustee |
| Ian Mcwherter Od | Trustee |
| Kimberly Warner Od | Trustee |
| L Alex Compton Od | Trustee |
| Ben Gaddie Od | Trustee Emer |
| Hannah Huffman Od | 1st Vice Pre |
| Howell Findley Od | 2nd Vice Pre |
| Mary Beth Emmick Morris Od | Secretary-tr |
| Line Item | Amount |
|---|---|
| Other Expenses | $754,212 |
| Salaries, Compensation, and Employee Benefits | $461,459 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $420,179 |
| Fees for Services Lobbying | - | - | - | $136,845 |
| All Other Expenses | - | - | - | $83,523 |
| Travel | - | - | - | $58,639 |
| Other Employee Benefits | - | - | - | $41,280 |
| Other Expenses | - | - | - | $35,509 |
| Occupancy | - | - | - | $19,614 |
| Insurance | - | - | - | $14,514 |
| Depreciation Depletion | - | - | - | $12,080 |
| Office Expenses | - | - | - | $8,085 |
| Fees for Services Accounting | - | - | - | $7,900 |
| Fees for Services Other | - | - | - | $6,000 |
| Conferences and Meetings | - | - | - | $2,846 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $2,843 |
| Fees for Services Legal | - | - | - | $999 |
| Total Functional Expenses | $0 | $0 | $0 | $1,215,671 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Total Nondeductible Lobbying and Political Cost | $370,221 |
| Liability | Amount |
|---|---|
| Prepaid Partner Member | $19,500 |
“No review was or will be conducted.”
“YES”
“YES”
“YES”
“No documents available to the public”
“Annual conferences including various lecturers and business meetings”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 105987 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 121264 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 56650 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 37550 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ADVANCE THE PROFESSION OF OPTOMETRY THROUGH PROFESSIONAL DEVELOPMENT, EDUCATION, AND PUBLIC POLICY ADVOCACY. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 83523 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | OFFICER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5028753516 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 572 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FRANKFORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40601 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 167117 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 238515 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2846 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 38048 |
| IRS990/CYOtherExpensesAmt | 0 | 754212 |
| IRS990/CYOtherRevenueAmt | 0 | 243732 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 948304 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 14413 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 461459 |
| IRS990/CYTotalExpensesAmt | 0 | 1215671 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1230084 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 230206 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 184386 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12080 |
| IRS990/Desc | 0 | ANNUAL CONFERENCES ARE CONDUCTED INCLUDING VARIOUS LECTURERS AND BUSINESS MEETINGS PERTAINING TO CURRENT TOPICS AND CONTINUING PROFESSIONAL EDUCATION IS PROVIDED FOR 200-300 PEOPLE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7900 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 999 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 136845 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6000 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 2843 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 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/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/OfficerInd | 6 | 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DINAH BEVINGTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ELAINE DESARIO OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | EMILY MEISTER OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | HEATHER OLIVER OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KIMBERLY WARNER OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CORY BASTIN OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | IAN MCWHERTER OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | L ALEX COMPTON OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | HANNAH HUFFMAN OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BEN GADDIE OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | HOWELL FINDLEY OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JOEY HAMMOND OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | LESLIE CECIL OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | MARY BETH EMMICK MORRIS OD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 169871 |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| 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/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXEC DIRECTO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | 1ST VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE EMER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | 2ND VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PRESIDENT EL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | SECRETARY-TR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 4038 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 4038 |
| IRS990/GrossReceiptsAmt | 0 | 1230084 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14514 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 34010 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 34010 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 21 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 343395 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 64502 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 52422 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 395817 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 30031 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 30031 |
| IRS990/MissionDesc | 0 | TO ADVANCE THE PROFESSION OF OPTOMETRY THROUGH PROFESSIONAL DEVELOPMENT, EDUCATION, AND PUBLIC POLICY ADVOCACY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 910471 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 946008 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4038 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4038 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 21124 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 910471 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 946008 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 19614 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8085 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 55000 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 41280 |
| IRS990/OtherExpensesGrp/Desc | 0 | SPRING CONGRESS EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | FALL CONFERENCE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | CREDIT CARD FEES (NOVA) |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 205628 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 100450 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 58737 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 35509 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 19500 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 19500 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | PARTNER MEMBER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER MISC INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | ISGI INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 144999 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 50012 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 18690 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 144999 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 50012 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 18690 |
| IRS990/OtherRevenueTotalAmt | 0 | 243732 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 420179 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7100 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 15550 |
| IRS990/PrincipalOfficerNm | 0 | DINAH BEVINGTON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SPRING CONGRESS INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FALL CONFERENCE INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | ADM FEE-FOUNDATION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 498564 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 304985 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 131755 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 13000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 498564 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 304985 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 131755 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 13000 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ANNUAL CONFERENCES INCLUDING VARIOUS LECTURERS AND BUSINESS MEETINGS |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 31775 |
| IRS990/PYOtherExpensesAmt | 0 | 678286 |
| IRS990/PYOtherRevenueAmt | 0 | 200836 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 915680 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 34516 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 435489 |
| IRS990/PYTotalExpensesAmt | 0 | 1113775 |
| IRS990/PYTotalRevenueAmt | 0 | 1148291 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 14413 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 915795 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 927121 |
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| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | PART III-B: KENTUCKY OPTOMETRIC ASSOCIATION HAS AGREED TO CARRYOVER THE 336,372 IN EXCESS OF LOBBYING AND POLITICAL EXPENDITURES TO FUTURE TAX YEARS. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART IV |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID PARTNER MEMBER |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 19500 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXEC DIRECTOR |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KENTUCKY OPTOMETRIC ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KENT |
| ReturnHeader/Filer/EIN | 0 | 610592885 |
| ReturnHeader/Filer/PhoneNum | 0 | 5028753516 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 572 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FRANKFORT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40602 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611317455 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KELLY KING & CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6321 HIGHWAY 329 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CRESTWOOD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40014 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5022415656 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-04-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | K J KING CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-05-07T15:18:41-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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