Civic Intelligence

Kentucky Optometric Association

990 • Fiscal year 2015 • EIN 61-0592885

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 25, 2016

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

45th percentile

0.15x

Higher debt load relative to assets than 45% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

38th percentile

0.11x

Higher debt load relative to revenue than 38% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

50th percentile

3.3%

Higher net margin than 50% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

50th percentile

$142,180

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Asset Growth

25th percentile

-4.0%

Faster asset growth than 25% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

48th percentile

3.1%

Faster revenue growth than 48% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$809,539

Down $33,987 (-4.0%) from 2014

Net Assets

Up

$687,625

Up $17,193 (+2.6%) from 2014

Liabilities

Down

$121,914

Down $51,180 (-30%) from 2014

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin50th percentile

Revenue

Up

$1,109,442

Up $33,693 (+3.1%) from 2014

Expenses

Up

$1,073,299

Up $45,981 (+4.5%) from 2014

Net Income

Down

$36,143

Down $12,288 (-25%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth25th 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

2015

Assets$809,539
Liabilities$121,914
Net Assets$687,625
Open 2015 Filing

Operations Trend

Revenue Growth48th 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

2015

Revenue$1,109,442
Expenses$1,073,299
Net Income$36,143
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 25, 2016
Return Version
2015v2.1
Gross Receipts
$1,456,074
Mission and Program Overview

Mission

To monitor changes in optometry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$412,477$371,639▼ $40,838
Savings and Temporary Cash Investments$328,116$309,809▼ $18,307
Land, Buildings, and Equipment, Net$73,009$87,509▲ $14,500
Accounts Receivable$25,550$32,300▲ $6,750
Prepaid Expenses and Deferred Charges$4,374$8,282▲ $3,908
Total Assets$843,526$809,539▼ $33,987
Liabilities
Accounts Payable and Accrued Expenses$74,284$78,996▲ $4,712
Deferred Revenue$98,810$42,918▼ $55,892
Total Liabilities$173,094$121,914▼ $51,180
Net Assets / Fund Balance
Unrestricted Net Assets$670,432$687,625▲ $17,193
Total Net Assets Fund Balance$670,432$687,625▲ $17,193
Total Liabilities and Net Assets / Fund Balance$843,526$809,539▼ $33,987

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$87,509$368,438$455,947
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Darlene EakinExec DirectoFT$142,180$142,180

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$839,244
Investment Income
$4,270
Other Revenue
$265,928
Change in Net Assets
$36,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$715,635
Salaries, Compensation, and Employee Benefits$357,664
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$286,976
Fees for Services Lobbying---$152,133
Other Employee Benefits---$70,688
All Other Expenses---$68,890
Travel---$46,835
Depreciation Depletion---$24,182
Other Expenses---$17,479
Occupancy---$14,936
Insurance---$10,923
Fees for Services Accounting---$4,500
Fees for Services Legal---$3,996
Fees for Service Investment Mgmnt Fees---$2,827
Office Expenses---$1,008
Interest---$885
Total Functional Expenses$0$0$0$1,073,299
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$303,175
Current Year Nondeductible Lobbying and Political Cost$76,198
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
Darlene Eakin
Title
Exec Director
Signed
2016-10-25

Organization Details

Principal Officer
Darlene Eakin
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
0
Employees
5

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 -18,950 total -18,950”

Raw XML Appendix353 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/BOYAmt074284
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt078996
IRS990/AccountsReceivableGrp/BOYAmt025550
IRS990/AccountsReceivableGrp/EOYAmt032300
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO MONITOR CHANGES IN OPTOMETRY.
IRS990/AllOtherExpensesGrp/TotalAmt068890
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/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0412477
IRS990/CashNonInterestBearingGrp/EOYAmt0371639
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04270
IRS990/CYOtherExpensesAmt0715635
IRS990/CYOtherRevenueAmt0265928
IRS990/CYProgramServiceRevenueAmt0839244
IRS990/CYRevenuesLessExpensesAmt036143
IRS990/CYSalariesCompEmpBnftPaidAmt0357664
IRS990/CYTotalExpensesAmt01073299
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01109442
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt098810
IRS990/DeferredRevenueGrp/EOYAmt042918
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt024182
IRS990/Desc0ANNUAL CONFERENCES INCLUDING VARIOUS LECTURERS AND BUSINESS MEETINGS PERTAINING TO CURRENT TOPICS ARE CONDUCTED AND CONTINUING PROFESSIONAL EDUCATION IS PROVIDED FOR 200 - 300 PEOPLE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt04500
IRS990/FeesForServicesLegalGrp/TotalAmt03996
IRS990/FeesForServicesLobbyingGrp/TotalAmt0152133
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt02827
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/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
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/PersonNm0DARLENE EAKIN
IRS990/Form990PartVIISectionAGrp/PersonNm1JASON MCCLOUD OD
IRS990/Form990PartVIISectionAGrp/PersonNm2HARVEY SCHLETER OD
IRS990/Form990PartVIISectionAGrp/PersonNm3DARREN PATRICK OD
IRS990/Form990PartVIISectionAGrp/PersonNm4LAUREL VAN HORN OD
IRS990/Form990PartVIISectionAGrp/PersonNm5HOWELL FINDLEY OD
IRS990/Form990PartVIISectionAGrp/PersonNm6AARON MCNULTY OD
IRS990/Form990PartVIISectionAGrp/PersonNm7TYLER HUDSON OD
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID JACO OD
IRS990/Form990PartVIISectionAGrp/PersonNm9KAROLINE MUNSON OD
IRS990/Form990PartVIISectionAGrp/PersonNm10MAX DOWNEY OD
IRS990/Form990PartVIISectionAGrp/PersonNm11MICHAEL SMITH OD
IRS990/Form990PartVIISectionAGrp/PersonNm12ELLITT ROSENGARTEN OD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0142180
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/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/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/TitleTxt8IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT-EL
IRS990/Form990PartVIISectionAGrp/TitleTxt112ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE EMER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt089
IRS990/GainOrLossGrp/SecuritiesAmt0-4225
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt089
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0342407
IRS990/GrossReceiptsAmt01456074
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt010923
IRS990/InterestGrp/TotalAmt0885
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt08406
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08406
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0368438
IRS990/LandBldgEquipBasisNetGrp/BOYAmt073009
IRS990/LandBldgEquipBasisNetGrp/EOYAmt087509
IRS990/LandBldgEquipCostOrOtherBssAmt0455947
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0346632
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO MONITOR CHANGES IN OPTOMETRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0670432
IRS990/NetAssetsOrFundBalancesEOYAmt0687625
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-4136
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-4136
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt014936
IRS990/OfficeExpensesGrp/TotalAmt01008
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-18950
IRS990/OtherEmployeeBenefitsGrp/TotalAmt070688
IRS990/OtherExpensesGrp/Desc0CONFERENCE EXPENSES
IRS990/OtherExpensesGrp/Desc1PARTNER MEMBER EXPENSE
IRS990/OtherExpensesGrp/Desc2SPECIAL FUND EXPENSE
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/TotalAmt0282534
IRS990/OtherExpensesGrp/TotalAmt161407
IRS990/OtherExpensesGrp/TotalAmt223100
IRS990/OtherExpensesGrp/TotalAmt317479
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0265928
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0265928
IRS990/OtherRevenueTotalAmt0265928
IRS990/OtherSalariesAndWagesGrp/TotalAmt0286976
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04374
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08282
IRS990/PrincipalOfficerNm0DARLENE EAKIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2OFFICE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0424898
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1357846
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt056500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0424898
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1357846
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt256500
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ANNUAL CONFERENCES INCLUDING VARIOUS LECTURERS AND BUSINESS MEETINGS PERTAINING TO CURRENT TOPICS ARE CONDUCTED AND CONTINUING PROFESSIONAL EDUCATION IS PROVIDED FOR 200 - 300 PEOPLE.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt029800
IRS990/PYOtherExpensesAmt0686805
IRS990/PYOtherRevenueAmt0219892
IRS990/PYProgramServiceRevenueAmt0826057
IRS990/PYRevenuesLessExpensesAmt048431
IRS990/PYSalariesCompEmpBnftPaidAmt0340513
IRS990/PYTotalExpensesAmt01027318
IRS990/PYTotalRevenueAmt01075749
IRS990/ReconcilationRevenueExpnssAmt036143
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0328116
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0309809
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt042490
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt0260685
IRS990ScheduleC/DuesAssessmentsAmt0424898
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0226977
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt076198
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0303175
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PART III-B: KENTUCKY OPTOMETRIC ASSOCIATION HAS AGREED TO CARRYOVER THE 260,685 IN EXCESS OF LOBBYING AND POLITICAL EXPENDITURES TO FUTURE TAX YEARS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt087509
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0368438
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0455947
IRS990ScheduleD/TotalBookValueLandBuildingsAmt087509
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 -18,950 TOTAL -18,950
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/TotalAssetsBOYAmt0843526
IRS990/TotalAssetsEOYAmt0809539
IRS990/TotalAssetsGrp/BOYAmt0843526
IRS990/TotalAssetsGrp/EOYAmt0809539
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01073299
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0173094
IRS990/TotalLiabilitiesEOYAmt0121914
IRS990/TotalLiabilitiesGrp/BOYAmt0173094
IRS990/TotalLiabilitiesGrp/EOYAmt0121914
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0670432
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0687625
IRS990/TotalProgramServiceRevenueAmt0839244
IRS990/TotalReportableCompFromOrgAmt0142180
IRS990/TotalRevenueGrp/ExclusionAmt01048672
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt060770
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01109442
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0843526
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0809539
IRS990/TravelGrp/TotalAmt046835
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0670432
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0687625
IRS990/USAddress/AddressLine1Txt0241 SWITZER ROAD
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040601
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.KYEYES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DARLENE EAKIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-25
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/PreparationDt02016-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K J KING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-15T08:34:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$809,539
Liabilities
$121,914
Net assets
$687,625
Revenue
$1,109,442
Expenses
$1,073,299
Net income
$36,143
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