Civic Intelligence

Kentucky Optometric Association

990 • Fiscal year 2016 • EIN 61-0592885

Jan 01, 2016 to Dec 31, 2016 • Filed on May 03, 2017

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

46th percentile

0.16x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.11x

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

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

16th percentile

-6.8%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

48th percentile

$134,892

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Asset Growth

15th percentile

-8.1%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-2.1%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$744,050

Down $65,489 (-8.1%) from 2015

Net Assets

Down

$626,692

Down $60,933 (-8.9%) from 2015

Liabilities

Down

$117,358

Down $4,556 (-3.7%) from 2015

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin16th percentile

Revenue

Down

$1,085,780

Down $23,662 (-2.1%) from 2015

Expenses

Up

$1,159,315

Up $86,016 (+8.0%) from 2015

Net Income

Down

-$73,535

Down $109,678 (-303%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2016

Assets$744,050
Liabilities$117,358
Net Assets$626,692
Open 2016 Filing

Operations Trend

Revenue Growth31st 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

2016

Revenue$1,085,780
Expenses$1,159,315
Net Income-$73,535
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 3, 2017
Return Version
2016v3.0
Gross Receipts
$1,260,094
Mission and Program Overview

Mission

To monitor changes in optometry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$371,639$330,128▼ $41,511
Savings and Temporary Cash Investments$309,809$321,122▲ $11,313
Land, Buildings, and Equipment, Net$87,509$64,958▼ $22,551
Accounts Receivable$32,300$25,550▼ $6,750
Prepaid Expenses and Deferred Charges$8,282$2,292▼ $5,990
Total Assets$809,539$744,050▼ $65,489
Liabilities
Accounts Payable and Accrued Expenses$78,996$77,649▼ $1,347
Deferred Revenue$42,918$39,709▼ $3,209
Total Liabilities$121,914$117,358▼ $4,556
Net Assets / Fund Balance
Unrestricted Net Assets$687,625$626,692▼ $60,933
Total Net Assets Fund Balance$687,625$626,692▼ $60,933
Total Liabilities and Net Assets / Fund Balance$809,539$744,050▼ $65,489

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$64,958$361,688$426,646
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dinah BevingtonExec DirectoFT$134,892$134,892

Board Members and Trustees

NameTitle
Max Downey OdPresident
Randy Steele OdPresident-el
Howell Findley OdTrustee
Jason Mccloud OdTrustee
Joey Hammond OdTrustee
Leslie Cecil OdTrustee
Mary Beth Emmick OdTrustee
Teshawna Sutton OdTrustee
Tyler Hudson OdTrustee
Vaugh Sanders OdTrustee Emer
Michael Smith Od1st Vice Pre
Aaron Mcnulty Od2nd Vice Pre
Karoline Munson OdImmediate Pa
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$861,268
Investment Income
$12,033
Other Revenue
$212,479
Change in Net Assets
$-73,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$763,652
Salaries, Compensation, and Employee Benefits$395,663
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$324,097
Fees for Services Lobbying---$123,445
All Other Expenses---$91,919
Other Employee Benefits---$71,566
Travel---$57,222
Other Expenses---$21,025
Occupancy---$17,069
Depreciation Depletion---$16,310
Insurance---$13,593
Fees for Services Accounting---$5,000
Fees for Services Legal---$3,996
Fees for Service Investment Mgmnt Fees---$2,853
Office Expenses---$2,824
Interest---$1,046
Total Functional Expenses$0$0$0$1,159,315
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$341,715
Current Year Nondeductible Lobbying and Political Cost$81,030
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
Dinah Bevington
Title
Exec Director
Signed
2017-05-03

Organization Details

Principal Officer
Dinah Bevington
Legal Domicile
Ky
Voting Board Members
13
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 gain on investment 12,602”

Raw XML Appendix362 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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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0309809
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0321122
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt042434
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt0299281
IRS990ScheduleC/DuesAssessmentsAmt0424343
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0260685
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt081030
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0341715
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PART III-B: KENTUCKY OPTOMETRIC ASSOCIATION HAS AGREED TO CARRYOVER THE 299,281 IN EXCESS OF LOBBYING AND POLITICAL EXPENDITURES TO FUTURE TAX YEARS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt064958
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0361688
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0426646
IRS990ScheduleD/TotalBookValueLandBuildingsAmt064958
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 GAIN ON INVESTMENT 12,602
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/TotalAssetsBOYAmt0809539
IRS990/TotalAssetsEOYAmt0744050
IRS990/TotalAssetsGrp/BOYAmt0809539
IRS990/TotalAssetsGrp/EOYAmt0744050
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01159315
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0121914
IRS990/TotalLiabilitiesEOYAmt0117358
IRS990/TotalLiabilitiesGrp/BOYAmt0121914
IRS990/TotalLiabilitiesGrp/EOYAmt0117358
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0687625
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0626692
IRS990/TotalProgramServiceRevenueAmt0861268
IRS990/TotalReportableCompFromOrgAmt0134892
IRS990/TotalRevenueGrp/ExclusionAmt01030247
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt055533
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01085780
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0809539
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0744050
IRS990/TravelGrp/TotalAmt057222
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0687625
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0626692
IRS990/USAddress/AddressLine1Txt0213 STONEHEDGE STREET
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040601
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.KYEYES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DINAH BEVINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-03
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/FilingSecurityInformation/AtSubmissionCreationDeviceId07DD2B39456CB59AEA4CBD3A4B9242964831D03B0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0928666E08B3313B3039F72C5F272C5EBEECF0D6E
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/PreparationDt02017-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K J KING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-05-15T09:23:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$744,050
Liabilities
$117,358
Net assets
$626,692
Revenue
$1,085,780
Expenses
$1,159,315
Net income
-$73,535
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