Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
EIN 93-1067748 • 501(c)6 • Tigard, OR
Profile
Great western council of optometry provides a common voice for their members within organized optometry, to facilitate communication amount affiliated associations - enhance professional development, and to provide financial support to affiliated associations.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Up$283,663
Up $46,903 (+20%) from 2023
Liabilities
Up$23,250
Up $15,891 (+216%) from 2023
Net Assets
Up$260,413
Up $31,012 (+14%) from 2023
Revenue
Up$474,211
Up $50,914 (+12%) from 2023
Expenses
Up$443,199
Up $5,314 (+1.2%) from 2023
Net Income
Up$31,012
Up $45,600 (+313%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Great western council of optometery provides a common voice for their members within organized optometry, to faciliate communication with affiliated associations - to enhance professional development, and to provide financial support to affiliated associations.
Facilitate communication with affiliated associations - enhance professional development, and to provide financial support to affiliated associations
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $153,430 | $157,152 | ▲ $3,722 |
| Cash and Non-Interest-Bearing Accounts | $40,951 | $104,131 | ▲ $63,180 |
| Prepaid Expenses and Deferred Charges | $23,009 | $14,656 | ▼ $8,353 |
| Accounts Receivable | $19,370 | $7,724 | ▼ $11,646 |
| Total Assets | $236,760 | $283,663 | ▲ $46,903 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,359 | $23,250 | ▲ $15,891 |
| Total Liabilities | $7,359 | $23,250 | ▲ $15,891 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $229,401 | $260,413 | ▲ $31,012 |
| Total Net Assets Fund Balance | $229,401 | $260,413 | ▲ $31,012 |
| Total Liabilities and Net Assets / Fund Balance | $236,760 | $283,663 | ▲ $46,903 |
| Name | Title |
|---|---|
| Michael Ernest Heil Od | President |
| Keith Kawamura Od | President El |
| Michelle Chaney Od | Colorado Director |
| David Karpik Od | Alaska Direc |
| Jason Tu Od | California D |
| Geoff Horning | Executive Di |
| Daniel Schrempp Od | Idaho Direct |
| Denis Cory Rath Od | Nevada Direc |
| Sarah Bortz Od Faao | New Mexico D |
| Gabrielle W Marshall Od Fcovd | Past Preside |
| Frank Mcallister Akers Ii Od | Sec/treas |
| Harald Olafsson Od | Utah Directo |
| Mark Turner Wells Od | Wyoming Dire |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Update Management INC | Management | 9600 SW OAK STREET STE 565, Tigard, OR 97223 | $105,000 |
| Line Item | Amount |
|---|---|
| Other Expenses | $440,199 |
| Grants and Similar Amounts Paid | $3,000 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $272,719 |
| Fees for Services Management | - | - | - | $105,000 |
| Travel | - | - | - | $23,261 |
| Office Expenses | - | - | - | $8,481 |
| Information Technology | - | - | - | $7,891 |
| Insurance | - | - | - | $3,058 |
| Grants to Domestic Individuals | - | - | - | $3,000 |
| Fees for Services Accounting | - | - | - | $1,680 |
| Other Expenses | - | - | - | $600 |
| All Other Expenses | - | - | - | $363 |
| Total Functional Expenses | $0 | $0 | $0 | $443,199 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The management company, update management, inc., provides general office and administrative services for the association, as directed by the governing body, including: an association office, communications, financial services, meeting and event planning, membership management, support to the board of directors and committees, and other management services as needed. No current or former directors, officers, trustees, key employees or highest compensated employees were compensated by the management company during the tax year.”
“Great western council of optometry is composed of two classes of membership; state association membership (there are currently 12 state optometric associations that are members), and associate membership consisting of legally established optometric organizations or affiliates that are members in good standing of the world council of optometry. Associate members shall not be entitled to appoint representatives to the board of directors; however, they may from time to time address the board of directors on matters of interest.”
“Each member state optometric association shall designate one director experienced in organized optometry to serve on the board of directors.”
“Prior to the board of directors receiving a copy of the form 990, the accountant and management company conduct a review of the document to verify the accuracy of its contents. The members of the board of directors then receive a copy of the complete 990 form, before it is filed with the irs. The board is given time to review the document and ask questions or clarify information. After the review is complete, the e-file form 8879-te (for the form 990) is signed and the accountant is then instructed to file the form 990 with the irs.”
“Gwco's conflict of interest policy covers the board of directors, officers, and staff. Persons covered by this policy review it annually and are required to disclose potential conflicts to the president. The president then follows the guidelines in the policy to determine the next steps including, but not limited to, disclosure to the board, recusal from discussions and/or decisions, and resignation. In addition, the association's staff will monitor proposed or ongoing transactions for conflicts of interest and disclose them with the president of the board of directors in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.”
“Gwco makes copies of governing documents (articles of incorporation, bylaws, and policies--including the conflict of interest policy), form 990, and any other legally required documents, available for public inspection by request in person at the association office or in writing.”
“Great western council of optometery provides a common voice for their members within organized optometry, to faciliate communication with affiliated associations - to enhance professional development, and to provide financial support to affiliated associations.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 7359 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 23250 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 19370 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 7724 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | FACILITATE COMMUNICATION WITH AFFILIATED ASSOCIATIONS - ENHANCE PROFESSIONAL DEVELOPMENT, AND TO PROVIDE FINANCIAL SUPPORT TO AFFILIATED ASSOCIATIONS |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 363 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | UPDATE MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5032539385 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9600 SW OAK STREET STE 565 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | TIGARD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97223 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 40951 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 104131 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 272719 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 105000 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 9600 SW OAK STREET STE 565 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | TIGARD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 97223 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | UPDATE MANAGEMENT INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 3000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3723 |
| IRS990/CYOtherExpensesAmt | 0 | 440199 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 470488 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 31012 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 443199 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 474211 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | CONGRESS COMMITTEE ANNUAL MEETING CONDUCTED IN THE FALL OF EACH YEAR. THE PURPOSE OF THE ANNUAL CONGRESS IS TO PROVIDE HIGH QUALITY OPTOMETRIC EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1680 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 105000 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL ERNEST HEIL OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEITH KAWAMURA OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | FRANK MCALLISTER AKERS II OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GABRIELLE W MARSHALL OD FCOVD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID KARPIK OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SARAH BORTZ OD FAAO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JASON TU OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHELLE CHANEY OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DANIEL SCHREMPP OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DENIS CORY RATH OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | HARALD OLAFSSON OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MARK TURNER WELLS OD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | GEOFF HORNING |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT EL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SEC/TREAS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | ALASKA DIREC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | NEW MEXICO D |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CALIFORNIA D |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | COLORADO DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | IDAHO DIRECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | NEVADA DIREC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | UTAH DIRECTO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | WYOMING DIRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 3000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 474211 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7891 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3058 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3723 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3723 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | GREAT WESTERN COUNCIL OF OPTOMETERY PROVIDES A COMMON VOICE FOR THEIR MEMBERS WITHIN ORGANIZED OPTOMETRY, TO FACILIATE COMMUNICATION WITH AFFILIATED ASSOCIATIONS - TO ENHANCE PROFESSIONAL DEVELOPMENT, AND TO PROVIDE FINANCIAL SUPPORT TO AFFILIATED ASSOCIATIONS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 229401 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 260413 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 229401 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 260413 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | true |
| IRS990/NondeductibleContriDisclInd | 0 | true |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8481 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | BANK/CREDIT CARD PROCESSI |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | GIFTS AND AWARDS |
| IRS990/OtherExpensesGrp/Desc | 3 | STORAGE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 11422 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4715 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1009 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 600 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 23009 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14656 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL ERNEST HEIL OD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ANNUAL CONGRESS INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DUES INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 466840 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3648 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 466840 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3648 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1500 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 3000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2285 |
| IRS990/PYOtherExpensesAmt | 0 | 434885 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 419512 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -14588 |
| IRS990/PYTotalExpensesAmt | 0 | 437885 |
| IRS990/PYTotalRevenueAmt | 0 | 423297 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 31012 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 153430 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 157152 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | GREAT WESTERN COUNCIL OF OPTOMETERY PROVIDES A COMMON VOICE FOR THEIR MEMBERS WITHIN ORGANIZED OPTOMETRY, TO FACILIATE COMMUNICATION WITH AFFILIATED ASSOCIATIONS - TO ENHANCE PROFESSIONAL DEVELOPMENT, AND TO PROVIDE FINANCIAL SUPPORT TO AFFILIATED ASSOCIATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MANAGEMENT COMPANY, UPDATE MANAGEMENT, INC., PROVIDES GENERAL OFFICE AND ADMINISTRATIVE SERVICES FOR THE ASSOCIATION, AS DIRECTED BY THE GOVERNING BODY, INCLUDING: AN ASSOCIATION OFFICE, COMMUNICATIONS, FINANCIAL SERVICES, MEETING AND EVENT PLANNING, MEMBERSHIP MANAGEMENT, SUPPORT TO THE BOARD OF DIRECTORS AND COMMITTEES, AND OTHER MANAGEMENT SERVICES AS NEEDED. NO CURRENT OR FORMER DIRECTORS, OFFICERS, TRUSTEES, KEY EMPLOYEES OR HIGHEST COMPENSATED EMPLOYEES WERE COMPENSATED BY THE MANAGEMENT COMPANY DURING THE TAX YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GREAT WESTERN COUNCIL OF OPTOMETRY IS COMPOSED OF TWO CLASSES OF MEMBERSHIP; STATE ASSOCIATION MEMBERSHIP (THERE ARE CURRENTLY 12 STATE OPTOMETRIC ASSOCIATIONS THAT ARE MEMBERS), AND ASSOCIATE MEMBERSHIP CONSISTING OF LEGALLY ESTABLISHED OPTOMETRIC ORGANIZATIONS OR AFFILIATES THAT ARE MEMBERS IN GOOD STANDING OF THE WORLD COUNCIL OF OPTOMETRY. ASSOCIATE MEMBERS SHALL NOT BE ENTITLED TO APPOINT REPRESENTATIVES TO THE BOARD OF DIRECTORS; HOWEVER, THEY MAY FROM TIME TO TIME ADDRESS THE BOARD OF DIRECTORS ON MATTERS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH MEMBER STATE OPTOMETRIC ASSOCIATION SHALL DESIGNATE ONE DIRECTOR EXPERIENCED IN ORGANIZED OPTOMETRY TO SERVE ON THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PRIOR TO THE BOARD OF DIRECTORS RECEIVING A COPY OF THE FORM 990, THE ACCOUNTANT AND MANAGEMENT COMPANY CONDUCT A REVIEW OF THE DOCUMENT TO VERIFY THE ACCURACY OF ITS CONTENTS. THE MEMBERS OF THE BOARD OF DIRECTORS THEN RECEIVE A COPY OF THE COMPLETE 990 FORM, BEFORE IT IS FILED WITH THE IRS. THE BOARD IS GIVEN TIME TO REVIEW THE DOCUMENT AND ASK QUESTIONS OR CLARIFY INFORMATION. AFTER THE REVIEW IS COMPLETE, THE E-FILE FORM 8879-TE (FOR THE FORM 990) IS SIGNED AND THE ACCOUNTANT IS THEN INSTRUCTED TO FILE THE FORM 990 WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GWCO'S CONFLICT OF INTEREST POLICY COVERS THE BOARD OF DIRECTORS, OFFICERS, AND STAFF. PERSONS COVERED BY THIS POLICY REVIEW IT ANNUALLY AND ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS TO THE PRESIDENT. THE PRESIDENT THEN FOLLOWS THE GUIDELINES IN THE POLICY TO DETERMINE THE NEXT STEPS INCLUDING, BUT NOT LIMITED TO, DISCLOSURE TO THE BOARD, RECUSAL FROM DISCUSSIONS AND/OR DECISIONS, AND RESIGNATION. IN ADDITION, THE ASSOCIATION'S STAFF WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM WITH THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GWCO MAKES COPIES OF GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND POLICIES--INCLUDING THE CONFLICT OF INTEREST POLICY), FORM 990, AND ANY OTHER LEGALLY REQUIRED DOCUMENTS, AVAILABLE FOR PUBLIC INSPECTION BY REQUEST IN PERSON AT THE ASSOCIATION OFFICE OR IN WRITING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 283663 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 236760 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 283663 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 443199 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 7359 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 23250 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 7359 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 23250 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 229401 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 260413 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 470488 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 3723 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 470488 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 474211 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 236760 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 283663 |
| IRS990/TravelGrp/TotalAmt | 0 | 23261 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 9600 SW OAK STREET STE 565 |
| IRS990/USAddress/CityNm | 0 | TIGARD |
| IRS990/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/USAddress/ZIPCd | 0 | 97223 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 13 |
| IRS990/VotingMembersIndependentCnt | 0 | 13 |
| IRS990/WebsiteAddressTxt | 0 | WWW.GWCO.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEITH KAWAMURA OD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT 2025 |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5032539385 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GREAT WESTERN COUNCIL OF OPTOMETRY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GREA |
| ReturnHeader/Filer/EIN | 0 | 931067748 |
| ReturnHeader/Filer/PhoneNum | 0 | 5035460110 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9600 SW OAK STREET STE 565 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TIGARD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97223 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461881127 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FOSTER & ASSOCIATES CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9011 SW BEAVERTON HILLSDALE HWY STE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PORTLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 972252452 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5032972610 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ASIF I MUZAFFARR |
| ReturnHeader/ReturnTs | 0 | 2025-08-06T18:54:56-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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