Civic Intelligence

Kentucky Optometric Association

990 • Fiscal year 2022 • EIN 61-0592885

Jan 01, 2022 to Dec 31, 2022 • Filed on Feb 10, 2023

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

65th percentile

0.27x

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

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.26x

Higher debt load relative to revenue than 59% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

46th percentile

3.9%

Higher net margin than 46% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$146,549

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

24th percentile

-8.0%

Faster asset growth than 24% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

43rd percentile

4.6%

Faster revenue growth than 43% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$1,137,225

Down $98,554 (-8.0%) from 2021

Net Assets

Down

$835,225

Down $64,073 (-7.1%) from 2021

Liabilities

Down

$302,000

Down $34,481 (-10%) from 2021

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin46th percentile

Revenue

Up

$1,149,939

Up $50,142 (+4.6%) from 2021

Expenses

Up

$1,105,476

Up $72,355 (+7.0%) from 2021

Net Income

Down

$44,463

Down $22,213 (-33%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth24th 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

2022

Assets$1,137,225
Liabilities$302,000
Net Assets$835,225
Open 2022 Filing

Operations Trend

Revenue Growth43rd 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

2022

Revenue$1,149,939
Expenses$1,105,476
Net Income$44,463
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 10, 2023
Return Version
2022v4.1
Gross Receipts
$1,459,692
Mission and Program Overview

Mission

To monitor changes in optometry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$939,421$752,808▼ $186,613
Cash and Non-Interest-Bearing Accounts$100,205$191,838▲ $91,633
Accounts Receivable$94,850$75,750▼ $19,100
Land, Buildings, and Equipment, Net$100,303$69,829▼ $30,474
Prepaid Expenses and Deferred Charges$1,000$7,000▲ $6,000
Total Assets$1,235,779$1,137,225▼ $98,554
Other Assets Total-$40,000-
Liabilities
Deferred Revenue$173,048$175,467▲ $2,419
Accounts Payable and Accrued Expenses$98,478$109,533▲ $11,055
Unsecured Notes Loans Payable$64,955--
Other Liabilities-$17,000-
Total Liabilities$336,481$302,000▼ $34,481
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$899,298$835,225▼ $64,073
Total Net Assets Fund Balance$899,298$835,225▼ $64,073
Total Liabilities and Net Assets / Fund Balance$1,235,779$1,137,225▼ $98,554

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$69,829$312,489$382,318
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dinah BevingtonExec DirectoFT$146,549$146,549

Board Members and Trustees

NameTitle
Mary Beth Emmick Morris OdPresident
Joey Hammond OdPresident El
Cory Bastin OdTrustee
Elaine Desario OdTrustee
Emily Meister OdTrustee
Howell Findley OdTrustee
Ian Mcwherter OdTrustee
Kimberly Warner OdTrustee
L Alex Compton OdTrustee
David Jaco OdTrustee Emer
Leslie Cecil Od1st Vice Pre
Hannah Huffman Od2nd Vice Pre
Teshawna Sutton OdSec/treas, P
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$900,894
Investment Income
$-5,967
Other Revenue
$255,012
Change in Net Assets
$44,463
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$693,977
Salaries, Compensation, and Employee Benefits$411,499
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$372,286
Fees for Services Lobbying---$131,877
All Other Expenses---$52,880
Travel---$51,351
Other Employee Benefits---$39,213
Depreciation Depletion---$30,474
Occupancy---$19,596
Insurance---$15,490
Other Expenses---$12,903
Fees for Services Accounting---$6,350
Fees for Services Other---$6,000
Conferences and Meetings---$4,438
Fees for Services Legal---$3,996
Fees for Service Investment Mgmnt Fees---$2,042
Office Expenses---$602
Total Functional Expenses$0$0$0$1,105,476
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$417,528
Current Year Nondeductible Lobbying and Political Cost$65,870
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Partner$17,000
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
Address
PO BOX 572, FRANKFORT, KY 40602

Signing Officer

Name
Dinah Bevington
Title
Exec Director
Phone
5028753516
Signed
2023-02-10
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 Appendix377 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/Form990PartVIISectionAGrp/TitleTxt0EXEC DIRECTO
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt044399
IRS990/PYOtherExpensesAmt0633546
IRS990/PYOtherRevenueAmt0229961
IRS990/PYProgramServiceRevenueAmt0825437
IRS990/PYRevenuesLessExpensesAmt066676
IRS990/PYSalariesCompEmpBnftPaidAmt0399575
IRS990/PYTotalExpensesAmt01033121
IRS990/PYTotalRevenueAmt01099797
IRS990/ReconcilationRevenueExpnssAmt044463
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0939421
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0752808
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt047306
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt0370221
IRS990ScheduleC/DuesAssessmentsAmt0473062
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0351658
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt065870
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0417528
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
IRS990ScheduleC/TaxableAmt01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt069829
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0312489
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0382318
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID PARTNER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069829
IRS990ScheduleD/TotalLiabilityAmt017000
IRS990/ScheduleJRequiredInd0false
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/TotalAssetsBOYAmt01235779
IRS990/TotalAssetsEOYAmt01137225
IRS990/TotalAssetsGrp/BOYAmt01235779
IRS990/TotalAssetsGrp/EOYAmt01137225
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01105476
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0336481
IRS990/TotalLiabilitiesEOYAmt0302000
IRS990/TotalLiabilitiesGrp/BOYAmt0336481
IRS990/TotalLiabilitiesGrp/EOYAmt0302000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0899298
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0835225
IRS990/TotalProgramServiceRevenueAmt0900894
IRS990/TotalReportableCompFromOrgAmt0146549
IRS990/TotalRevenueGrp/ExclusionAmt01077951
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt071988
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01149939
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01235779
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01137225
IRS990/TravelGrp/TotalAmt051351
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt064955
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DINAH BEVINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05028753516
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-10
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02023-02-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K J KING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-02-24T17:01:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DINAH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BEVINGTON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,137,225
Liabilities
$302,000
Net assets
$835,225
Revenue
$1,149,939
Expenses
$1,105,476
Net income
$44,463
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