Civic Intelligence

Kentucky Optometric Association

990 • Fiscal year 2014 • EIN 61-0592885

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 04, 2015

Organization ProfileWWW.KYEYES.ORG

View Organization Page

PO Box 572Frankfort, KY 40602

(502) 875-3516

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.21x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.16x

Higher debt load relative to revenue than 47% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Net Margin

55th percentile

4.5%

Higher net margin than 55% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$148,960

Higher top officer pay than 55% of similar nonprofits.

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

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Asset Growth

64th percentile

8.0%

Faster asset growth than 64% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

50th percentile

3.9%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$843,526

Up $62,665 (+8.0%) from 2013

Net Assets

Up

$670,432

Up $29,291 (+4.6%) from 2013

Liabilities

Up

$173,094

Up $33,374 (+24%) from 2013

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin55th percentile

Revenue

Up

$1,075,749

Up $40,694 (+3.9%) from 2013

Expenses

Up

$1,027,318

Up $67,051 (+7.0%) from 2013

Net Income

Down

$48,431

Down $26,357 (-35%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$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

2014

Assets$843,526
Liabilities$173,094
Net Assets$670,432
Open 2014 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$1,075,749
Expenses$1,027,318
Net Income$48,431
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 4, 2015
Return Version
2014v5.0
Gross Receipts
$1,315,606
Mission and Program Overview

Mission

To monitor changes in optometry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$342,794$412,477▲ $69,683
Savings and Temporary Cash Investments$324,155$328,116▲ $3,961
Land, Buildings, and Equipment, Net$85,600$73,009▼ $12,591
Accounts Receivable$25,550$25,550→ $0
Prepaid Expenses and Deferred Charges$2,762$4,374▲ $1,612
Total Assets$780,861$843,526▲ $62,665
Liabilities
Deferred Revenue$61,907$98,810▲ $36,903
Accounts Payable and Accrued Expenses$77,813$74,284▼ $3,529
Total Liabilities$139,720$173,094▲ $33,374
Net Assets / Fund Balance
Unrestricted Net Assets$641,141$670,432▲ $29,291
Total Net Assets Fund Balance$641,141$670,432▲ $29,291
Total Liabilities and Net Assets / Fund Balance$780,861$843,526▲ $62,665

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$73,009$344,256$417,265
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Darlene EakinExec DirectoFT$148,960$148,960

Board Members and Trustees

NameTitle
Karoline Munson OdPresident
Max Downey OdPresident-el
Aaron Mcnulty OdTrustee
Darren Patrick OdTrustee
Harvey Schleter OdTrustee
Jason Mccloud OdTrustee
Laurel Van Horn OdTrustee
Michael Smith OdTrustee
Tyler Hudson OdTrustee
Ellitt Rosengarten OdTrustee Emer
Robert Duvall Od1st Vice Pre
Michael Smith Od2nd Vice Pre
David Jaco OdImmediate Pa
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$826,057
Investment Income
$29,800
Other Revenue
$219,892
Change in Net Assets
$48,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$686,805
Salaries, Compensation, and Employee Benefits$340,513
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$275,319
Fees for Services Lobbying---$150,036
Other Employee Benefits---$63,897
All Other Expenses---$60,444
Travel---$50,330
Occupancy---$17,366
Other Expenses---$16,562
Depreciation Depletion---$15,334
Insurance---$6,133
Fees for Services Accounting---$4,300
Fees for Services Legal---$3,996
Payroll Taxes---$1,297
Interest---$1,240
Total Functional Expenses$0$0$0$1,027,318
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$270,017
Current Year Nondeductible Lobbying and Political Cost$79,261
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Address
PO BOX 572, FRANKFORT, KY 40602

Signing Officer

Name
Karoline Munson Od
Title
President
Signed
2015-08-04

Organization Details

Legal Domicile
Ky
Voting Board Members
13
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 pertaining to current topics are conducted and continuing professional education is provided for 200 - 300 people.”

Form 990, Part XI, Line 9

“Unrealized loss on investment 19,140”

Raw XML Appendix351 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0190756
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt079261
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0270017
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PART III-B: KENTUCKY OPTOMETRIC ASSOCIATION HAS AGREED TO CARRYOVER THE 226,977 IN EXCESS OF LOBBYING AND POLITICAL EXPENDITURES TO FUTURE TAX YEARS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt073009
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0344256
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0417265
IRS990ScheduleD/TotalBookValueLandBuildingsAmt073009
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANNUAL CONFERENCES INCLUDING VARIOUS LECTURERS AND BUSINESS MEETINGS PERTAINING TO CURRENT TOPICS ARE CONDUCTED AND CONTINUING PROFESSIONAL EDUCATION IS PROVIDED FOR 200 - 300 PEOPLE.
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/ExplanationTxt6UNREALIZED LOSS ON INVESTMENT 19,140
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0780861
IRS990/TotalAssetsEOYAmt0843526
IRS990/TotalAssetsGrp/BOYAmt0780861
IRS990/TotalAssetsGrp/EOYAmt0843526
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01027318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0139720
IRS990/TotalLiabilitiesEOYAmt0173094
IRS990/TotalLiabilitiesGrp/BOYAmt0139720
IRS990/TotalLiabilitiesGrp/EOYAmt0173094
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0641141
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0670432
IRS990/TotalProgramServiceRevenueAmt0826057
IRS990/TotalReportableCompFromOrgAmt0148960
IRS990/TotalRevenueGrp/ExclusionAmt0996324
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079425
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01075749
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0780861
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0843526
IRS990/TravelGrp/TotalAmt050330
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0641141
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0670432
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.KYEYES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KAROLINE MUNSON OD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY OPTOMETRIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0610592885
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 572
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040602
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/PreparationDt02015-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K J KING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-08-17T10:52:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$843,526
Liabilities
$173,094
Net assets
$670,432
Revenue
$1,075,749
Expenses
$1,027,318
Net income
$48,431
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