Civic Intelligence

Kentucky Optometric Association

EIN 61-0592885 • 501(c)6 • Frankfort, KY

Profile

To advance the profession of optometry through professional development, education, and public policy advocacy.

PO Box 572Frankfort, KY 40602

www.kyeyes.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.26x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.26x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

39th percentile

1.2%

Higher net margin than 39% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$169,871

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

34th percentile

0.4%

Faster asset growth than 34% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

7.1%

Faster revenue growth than 55% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $654,735Liabilities 2010: $160,178Net Assets 2010: $494,5572010Assets 2011: $653,933Liabilities 2011: $139,180Net Assets 2011: $514,7532011Assets 2012: $687,450Liabilities 2012: $114,313Net Assets 2012: $573,1372012Assets 2013: $780,861Liabilities 2013: $139,720Net Assets 2013: $641,1412013Assets 2014: $843,526Liabilities 2014: $173,094Net Assets 2014: $670,4322014Assets 2015: $809,539Liabilities 2015: $121,914Net Assets 2015: $687,6252015Assets 2016: $744,050Liabilities 2016: $117,358Net Assets 2016: $626,6922016Assets 2017: $837,084Liabilities 2017: $178,741Net Assets 2017: $658,3432017Assets 2018: $867,009Liabilities 2018: $209,867Net Assets 2018: $657,1422018Assets 2019: $920,416Liabilities 2019: $185,489Net Assets 2019: $734,9272019Assets 2020: $1,038,177Liabilities 2020: $172,195Net Assets 2020: $865,9822020Assets 2021: $1,235,779Liabilities 2021: $336,481Net Assets 2021: $899,2982021Assets 2022: $1,137,225Liabilities 2022: $302,000Net Assets 2022: $835,2252022Assets 2023: $1,266,164Liabilities 2023: $355,693Net Assets 2023: $910,4712023Assets 2024: $1,271,158Liabilities 2024: $325,150Net Assets 2024: $946,0082024

Highlighted filing

2024

Assets$1,271,158
Liabilities$325,150
Net Assets$946,008

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $912,0412010Expenses 2011: $1,084,7542011Revenue 2012: $989,210Expenses 2012: $939,623Net Income 2012: $49,5872012Revenue 2013: $1,035,055Expenses 2013: $960,267Net Income 2013: $74,7882013Revenue 2014: $1,075,749Expenses 2014: $1,027,318Net Income 2014: $48,4312014Revenue 2015: $1,109,442Expenses 2015: $1,073,299Net Income 2015: $36,1432015Revenue 2016: $1,085,780Expenses 2016: $1,159,315Net Income 2016: -$73,5352016Revenue 2017: $1,079,608Expenses 2017: $1,056,741Net Income 2017: $22,8672017Revenue 2018: $1,068,865Expenses 2018: $1,053,890Net Income 2018: $14,9752018Revenue 2019: $1,104,300Expenses 2019: $1,056,554Net Income 2019: $47,7462019Revenue 2020: $914,934Expenses 2020: $799,233Net Income 2020: $115,7012020Revenue 2021: $1,099,797Expenses 2021: $1,033,121Net Income 2021: $66,6762021Revenue 2022: $1,149,939Expenses 2022: $1,105,476Net Income 2022: $44,4632022Revenue 2023: $1,148,291Expenses 2023: $1,113,775Net Income 2023: $34,5162023Revenue 2024: $1,230,084Expenses 2024: $1,215,671Net Income 2024: $14,4132024

Highlighted filing

2024

Revenue$1,230,084
Expenses$1,215,671
Net Income$14,413

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.33$0.95$1.23$1.22$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.36$0.91$1.15$1.11$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.30$0.84$1.15$1.11$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.34$0.90$1.10$1.03$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.04$0.17$0.87$0.91$0.80$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.92$0.19$0.73$1.10$1.06$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.21$0.66$1.07$1.05$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.18$0.66$1.08$1.06$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.12$0.63$1.09$1.16$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.12$0.69$1.11$1.07$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.17$0.67$1.08$1.03$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.78$0.14$0.64$1.04$0.96$0.07
2012Summary only. Only limited summary data is available for this year.$0.69$0.11$0.57$0.99$0.94$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.14$0.51$1.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.16$0.49$0.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 7, 2025
Return Version
2024v5.0
Gross Receipts
$1,230,084
Mission and Program Overview

Mission

To monitor changes in optometry.

To advance the profession of optometry through professional development, education, and public policy advocacy.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$-343,395$343,395-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dinah BevingtonExec DirectoFT$169,871$169,871
Dinah BevingtonExec Director-$169,871$169,871

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$948,304
Investment Income
$38,048
Other Revenue
$243,732
Change in Net Assets
$14,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Total Nondeductible Lobbying and Political Cost$370,221
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Partner Member$19,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

YES

Form 990, Page 6, Part VI, Line 15A

YES

Form 990, Page 6, Part VI, Line 15B

YES

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Kentucky Optometric Association
EIN
61-0592885
Phone
5028753516
Address
PO BOX 572, FRANKFORT, KY 40602

Signing Officer

Name
Dinah Bevington
Title
Exec Director
Phone
5028753516
Signed
2025-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dinah Bevington
Legal Domicile
Ky
Voting Board Members
14
Independent Board Members
0
Employees
4

Preparer

Firm
Kelly King & Co
Address
6321 HIGHWAY 329, CRESTWOOD, KY 40014
Preparer
K J King CPA
Phone
5022415656
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Annual conferences including various lecturers and business meetings

Raw XML Appendix380 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0105987
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0121264
IRS990/AccountsReceivableGrp/BOYAmt056650
IRS990/AccountsReceivableGrp/EOYAmt037550
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ADVANCE THE PROFESSION OF OPTOMETRY THROUGH PROFESSIONAL DEVELOPMENT, EDUCATION, AND PUBLIC POLICY ADVOCACY.
IRS990/AllOtherExpensesGrp/TotalAmt083523
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0OFFICER
IRS990/BooksInCareOfDetail/PhoneNum05028753516
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 572
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRANKFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040601
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0167117
IRS990/CashNonInterestBearingGrp/EOYAmt0238515
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt02846
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt038048
IRS990/CYOtherExpensesAmt0754212
IRS990/CYOtherRevenueAmt0243732
IRS990/CYProgramServiceRevenueAmt0948304
IRS990/CYRevenuesLessExpensesAmt014413
IRS990/CYSalariesCompEmpBnftPaidAmt0461459
IRS990/CYTotalExpensesAmt01215671
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01230084
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0230206
IRS990/DeferredRevenueGrp/EOYAmt0184386
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt012080
IRS990/Desc0ANNUAL CONFERENCES ARE CONDUCTED INCLUDING VARIOUS LECTURERS AND BUSINESS MEETINGS PERTAINING TO CURRENT TOPICS AND CONTINUING PROFESSIONAL EDUCATION IS PROVIDED FOR 200-300 PEOPLE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt07900
IRS990/FeesForServicesLegalGrp/TotalAmt0999
IRS990/FeesForServicesLobbyingGrp/TotalAmt0136845
IRS990/FeesForServicesOtherGrp/TotalAmt06000
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt02843
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0DINAH BEVINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm1ELAINE DESARIO OD
IRS990/Form990PartVIISectionAGrp/PersonNm2EMILY MEISTER OD
IRS990/Form990PartVIISectionAGrp/PersonNm3HEATHER OLIVER OD
IRS990/Form990PartVIISectionAGrp/PersonNm4KIMBERLY WARNER OD
IRS990/Form990PartVIISectionAGrp/PersonNm5CORY BASTIN OD
IRS990/Form990PartVIISectionAGrp/PersonNm6IAN MCWHERTER OD
IRS990/Form990PartVIISectionAGrp/PersonNm7L ALEX COMPTON OD
IRS990/Form990PartVIISectionAGrp/PersonNm8HANNAH HUFFMAN OD
IRS990/Form990PartVIISectionAGrp/PersonNm9BEN GADDIE OD
IRS990/Form990PartVIISectionAGrp/PersonNm10HOWELL FINDLEY OD
IRS990/Form990PartVIISectionAGrp/PersonNm11JOEY HAMMOND OD
IRS990/Form990PartVIISectionAGrp/PersonNm12LESLIE CECIL OD
IRS990/Form990PartVIISectionAGrp/PersonNm13MARY BETH EMMICK MORRIS OD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0169871
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt81ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE EMER
IRS990/Form990PartVIISectionAGrp/TitleTxt102ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY-TR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt04038
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt04038
IRS990/GrossReceiptsAmt01230084
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt014514
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt034010
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt034010
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0343395
IRS990/LandBldgEquipBasisNetGrp/BOYAmt064502
IRS990/LandBldgEquipBasisNetGrp/EOYAmt052422
IRS990/LandBldgEquipCostOrOtherBssAmt0395817
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt030031
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt030031
IRS990/MissionDesc0TO ADVANCE THE PROFESSION OF OPTOMETRY THROUGH PROFESSIONAL DEVELOPMENT, EDUCATION, AND PUBLIC POLICY ADVOCACY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0910471
IRS990/NetAssetsOrFundBalancesEOYAmt0946008
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt04038
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04038
IRS990/NetUnrlzdGainsLossesInvstAmt021124
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0910471
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0946008
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt019614
IRS990/OfficeExpensesGrp/TotalAmt08085
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt055000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt041280
IRS990/OtherExpensesGrp/Desc0SPRING CONGRESS EXPENSES
IRS990/OtherExpensesGrp/Desc1FALL CONFERENCE EXPENSES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3CREDIT CARD FEES (NOVA)
IRS990/OtherExpensesGrp/TotalAmt0205628
IRS990/OtherExpensesGrp/TotalAmt1100450
IRS990/OtherExpensesGrp/TotalAmt258737
IRS990/OtherExpensesGrp/TotalAmt335509
IRS990/OtherLiabilitiesGrp/BOYAmt019500
IRS990/OtherLiabilitiesGrp/EOYAmt019500
IRS990/OtherRevenueMiscGrp/Desc0PARTNER MEMBER INCOME
IRS990/OtherRevenueMiscGrp/Desc1OTHER MISC INCOME
IRS990/OtherRevenueMiscGrp/Desc2ISGI INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0144999
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt150012
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt218690
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0144999
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt150012
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt218690
IRS990/OtherRevenueTotalAmt0243732
IRS990/OtherSalariesAndWagesGrp/TotalAmt0420179
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07100
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015550
IRS990/PrincipalOfficerNm0DINAH BEVINGTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STATE DUES
IRS990/ProgramServiceRevenueGrp/Desc1SPRING CONGRESS INCOME
IRS990/ProgramServiceRevenueGrp/Desc2FALL CONFERENCE INCOME
IRS990/ProgramServiceRevenueGrp/Desc3ADM FEE-FOUNDATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0498564
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1304985
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2131755
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt313000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0498564
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1304985
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2131755
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt313000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ANNUAL CONFERENCES INCLUDING VARIOUS LECTURERS AND BUSINESS MEETINGS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt031775
IRS990/PYOtherExpensesAmt0678286
IRS990/PYOtherRevenueAmt0200836
IRS990/PYProgramServiceRevenueAmt0915680
IRS990/PYRevenuesLessExpensesAmt034516
IRS990/PYSalariesCompEmpBnftPaidAmt0435489
IRS990/PYTotalExpensesAmt01113775
IRS990/PYTotalRevenueAmt01148291
IRS990/ReconcilationRevenueExpnssAmt014413
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0915795
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0927121
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0370221
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0370221
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PART 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/FormAndLineReferenceDesc0SCHEDULE C, PART IV
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-343395
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0343395
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID PARTNER MEMBER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0-343395
IRS990ScheduleD/TotalLiabilityAmt019500
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0169871
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DINAH BEVINGTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0169871
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANNUAL CONFERENCES INCLUDING VARIOUS LECTURERS AND BUSINESS MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01266164
IRS990/TotalAssetsEOYAmt01271158
IRS990/TotalAssetsGrp/BOYAmt01266164
IRS990/TotalAssetsGrp/EOYAmt01271158
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01215671
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0355693
IRS990/TotalLiabilitiesEOYAmt0325150
IRS990/TotalLiabilitiesGrp/BOYAmt0355693
IRS990/TotalLiabilitiesGrp/EOYAmt0325150
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0910471
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0946008
IRS990/TotalProgramServiceRevenueAmt0948304
IRS990/TotalReportableCompFromOrgAmt0169871
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01230084
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01230084
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01266164
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01271158
IRS990/TravelGrp/TotalAmt058639
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0213 STONEHEDGE STREET
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040601
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.KYEYES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DINAH BEVINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05028753516
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY OPTOMETRIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0610592885
ReturnHeader/Filer/PhoneNum05028753516
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 572
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040602
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611317455
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLY KING & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06321 HIGHWAY 329
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRESTWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040014
ReturnHeader/PreparerPersonGrp/PhoneNum05022415656
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K J KING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-07T15:18:41-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.