Civic Intelligence

Pan American Association of Ophthalmology

990 • Fiscal year 2015 • EIN 62-0564302

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 04, 2016

1301 S Bowen RoadArlington, TX 76013

(817) 275-7553

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.75x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.58x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

87th percentile

18%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

38th percentile

$111,956

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

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

Asset Growth

100th percentile

285%

Faster asset growth than 100% of similar nonprofits.

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

Revenue Growth

100th percentile

700%

Faster revenue growth than 100% of similar nonprofits.

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

Assets

Up

$1,563,174

Up $1,157,003 (+285%) from 2014

Net Assets

Up

$397,200

Up $368,472 (+1283%) from 2014

Liabilities

Up

$1,165,974

Up $788,531 (+209%) from 2014

Revenue

Up

$2,005,435

Up $1,754,767 (+700%) from 2014

Expenses

Up

$1,636,328

Up $1,191,949 (+268%) from 2014

Net Income

Up

$369,107

Up $562,818 (+291%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $293,877Liabilities 2010: $85,578Net Assets 2010: $208,2992010Assets 2011: $432,716Liabilities 2011: $25,140Net Assets 2011: $407,5762011Assets 2012: $120,796Liabilities 2012: $60,549Net Assets 2012: $60,2472012Assets 2013: $266,943Liabilities 2013: $44,504Net Assets 2013: $222,4392013Assets 2014: $406,171Liabilities 2014: $377,443Net Assets 2014: $28,7282014Assets 2015: $1,563,174Liabilities 2015: $1,165,974Net Assets 2015: $397,2002015Assets 2016: $873,688Liabilities 2016: $551,326Net Assets 2016: $322,3622016Assets 2017: $1,380,014Liabilities 2017: $791,490Net Assets 2017: $588,5242017Assets 2018: $1,242,044Liabilities 2018: $928,470Net Assets 2018: $313,5742018Assets 2019: $797,929Liabilities 2019: $31,878Net Assets 2019: $766,0512019Assets 2020: $634,183Liabilities 2020: $110,945Net Assets 2020: $523,2382020Assets 2021: $505,009Liabilities 2021: $173,050Net Assets 2021: $331,9592021Assets 2022: $449,192Liabilities 2022: $270,739Net Assets 2022: $178,4532022Assets 2023: $562,585Liabilities 2023: $162,150Net Assets 2023: $400,4352023Assets 2024: $320,083Liabilities 2024: $198,710Net Assets 2024: $121,3732024

Highlighted filing

2015

Assets$1,563,174
Liabilities$1,165,974
Net Assets$397,200

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $212,472Expenses 2010: $457,549Net Income 2010: -$245,0772010Expenses 2011: $489,9382011Revenue 2012: $234,573Expenses 2012: $581,902Net Income 2012: -$347,3292012Revenue 2013: $692,544Expenses 2013: $530,352Net Income 2013: $162,1922013Revenue 2014: $250,668Expenses 2014: $444,379Net Income 2014: -$193,7112014Revenue 2015: $2,005,435Expenses 2015: $1,636,328Net Income 2015: $369,1072015Revenue 2016: $414,467Expenses 2016: $494,499Net Income 2016: -$80,0322016Revenue 2017: $1,919,938Expenses 2017: $1,681,276Net Income 2017: $238,6622017Revenue 2018: $310,303Expenses 2018: $585,253Net Income 2018: -$274,9502018Revenue 2019: $1,023,008Expenses 2019: $570,531Net Income 2019: $452,4772019Revenue 2020: $279,156Expenses 2020: $521,969Net Income 2020: -$242,8132020Revenue 2021: $286,933Expenses 2021: $528,989Net Income 2021: -$242,0562021Revenue 2022: $282,406Expenses 2022: $435,912Net Income 2022: -$153,5062022Revenue 2023: $1,469,758Expenses 2023: $1,247,776Net Income 2023: $221,9822023Revenue 2024: $274,717Expenses 2024: $553,779Net Income 2024: -$279,0622024

Highlighted filing

2015

Revenue$2,005,435
Expenses$1,636,328
Net Income$369,107
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 4, 2016
Return Version
2015v2.0
Gross Receipts
$2,005,435
Mission and Program Overview

Mission

An association of ophthalmologists of the western hemisphere for the interchange of scientific knowledge and promotion of friendship, cooperation, and goodwill in the profession of ophthalmology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$323,321$1,515,912▲ $1,192,591
Accounts Receivable$65,628$0▼ $65,628
Land, Buildings, and Equipment, Net$10,338$5,391▼ $4,947
Prepaid Expenses and Deferred Charges$5,192$2,101▼ $3,091
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$406,171$1,563,174▲ $1,157,003
Other Assets Total$1,692$39,770▲ $38,078
Liabilities
Accounts Payable and Accrued Expenses$651$1,135,136▲ $1,134,485
Deferred Revenue$373,361$27,808▼ $345,553
Other Liabilities$3,431$3,030▼ $401
Total Liabilities$377,443$1,165,974▲ $788,531
Net Assets / Fund Balance
Unrestricted Net Assets$28,728$397,200▲ $368,472
Total Net Assets Fund Balance$28,728$397,200▲ $368,472
Total Liabilities and Net Assets / Fund Balance$406,171$1,563,174▲ $1,157,003

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,391$24,559-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Teresa J BradshawAdmin OfficerFT$94,550$17,406$111,956

Board Members and Trustees

NameTitle
See Attached Statement 1Director
Revenue and Support

Revenue Composition

Contributions and Grants
$1,010
Program Service Revenue
$2,003,605
Investment Income
$820
Other Revenue
$0
All Other Contributions
$1,010
Change in Net Assets
$369,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,385,513
Salaries, Compensation, and Employee Benefits$250,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$1,265,710--$1,265,710
Current Officers, Directors, Trustees, and Key Employees---$111,956
Other Salaries and Wages---$106,225
Occupancy---$25,633
Other Employee Benefits---$18,835
Payroll Taxes---$13,799
Insurance---$6,975
All Other Expenses---$5,746
Depreciation Depletion---$5,270
Fees for Services Accounting---$5,083
Other Expenses---$3,134
Total Functional Expenses$1,265,710$0$0$1,636,328
International Activity

International Summary

Spending
$1,243,890

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Bogota Colombia2015 Educational ConferencesContinuing Medical Education00$1,243,890
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$1,929
Due to Paof$1,100
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

990 is reviewed by the administrative officer when applicable.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

One of the board members has been assigned to monitor disclosures and enforce compliance.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Hr manager known to the organization is asked for national comparables.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Each annual information return is available for a period of three years.

Filing and Contact Details

Filer

Filer Name
Pan American Association of
EIN
62-0564302
Phone
8172757553
Address
1301 S BOWEN ROAD, ARLINGTON, TX 76013

Signing Officer

Name
Teresa J Bradshaw
Title
Admin Officer
Signed
2016-11-04
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
TX
Voting Board Members
134
Independent Board Members
134
Employees
2

Preparer

Firm
Greene & Ruggeberg PC
Address
2261 Brookhollow Plaza Drive Suite1, Arlington, TX 76006
Preparer
Craig S Ruggeberg
Phone
8176407563
Raw XML Appendix381 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
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IRS990ScheduleD/TotalLiabilityAmt03030
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01243890
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0BOGOTA COLOMBIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0CONTINUING MEDICAL EDUCATION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt02015 EDUCATIONAL CONFERENCES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt01243890
IRS990ScheduleF/TotalSpentAmt01243890
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS REVIEWED BY THE ADMINISTRATIVE OFFICER WHEN APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONE OF THE BOARD MEMBERS HAS BEEN ASSIGNED TO MONITOR DISCLOSURES AND ENFORCE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HR MANAGER KNOWN TO THE ORGANIZATION IS ASKED FOR NATIONAL COMPARABLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH ANNUAL INFORMATION RETURN IS AVAILABLE FOR A PERIOD OF THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PAN AMERICAN OPHTHALMOLOGICAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0942733047
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0DEVELOPMENT OF OPHTHALMOLOGY & RELATED
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01301 S BOWEN ROAD 3450
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ARLINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd076013
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0406171
IRS990/TotalAssetsEOYAmt01563174
IRS990/TotalAssetsGrp/BOYAmt0406171
IRS990/TotalAssetsGrp/EOYAmt01563174
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01010
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01265710
IRS990/TotalFunctionalExpensesGrp/TotalAmt01636328
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0377443
IRS990/TotalLiabilitiesEOYAmt01165974
IRS990/TotalLiabilitiesGrp/BOYAmt0377443
IRS990/TotalLiabilitiesGrp/EOYAmt01165974
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028728
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0397200
IRS990/TotalOtherCompensationAmt017406
IRS990/TotalProgramServiceExpensesAmt01260210
IRS990/TotalProgramServiceRevenueAmt02003605
IRS990/TotalReportableCompFromOrgAmt094550
IRS990/TotalRevenueGrp/ExclusionAmt0820
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02003605
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02005435
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0406171
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01563174
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt028728
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0397200
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0134
IRS990/VotingMembersIndependentCnt0134
IRS990/WebsiteAddressTxt0www.paao.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA J BRADSHAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMIN OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAN AMERICAN ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OPHTHALMOLOGY
ReturnHeader/Filer/BusinessNameControlTxt0PANA
ReturnHeader/Filer/EIN0620564302
ReturnHeader/Filer/PhoneNum08172757553
ReturnHeader/Filer/USAddress/AddressLine1Txt01301 S BOWEN ROAD
ReturnHeader/Filer/USAddress/CityNm0ARLINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd076013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Greene & Ruggeberg PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02261 Brookhollow Plaza Drive Suite1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Arlington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd076006
ReturnHeader/PreparerPersonGrp/PhoneNum08176407563
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Craig S Ruggeberg
ReturnHeader/ReturnTs02016-11-04T13:39:19-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.20$0.12$0.27$0.55$0.28
2023Detailed filing. Detailed filing data is available for this year.$0.56$0.16$0.40$1.47$1.25$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.45$0.27$0.18$0.28$0.44$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.17$0.33$0.29$0.53$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.11$0.52$0.28$0.52$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.80$0.03$0.77$1.02$0.57$0.45
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.93$0.31$0.31$0.59$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.79$0.59$1.92$1.68$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.55$0.32$0.41$0.49$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.56$1.17$0.40$2.01$1.64$0.37
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.38$0.03$0.25$0.44$0.19
2013Detailed filing. Detailed filing data is available for this year.$0.27$0.04$0.22$0.69$0.53$0.16
2012Summary only. Only limited summary data is available for this year.$0.12$0.06$0.06$0.23$0.58$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.03$0.41$0.49
2010Summary only. Only limited summary data is available for this year.$0.29$0.09$0.21$0.21$0.46$0.25