Civic Intelligence

California Optometric Association

EIN 94-1017064 • 501(c)6 • Sacramento, CA

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Profile

The mission of the california optometric association is to support and advance the profession of optometry to assure quality health care for all californians.

2701 Del Paso Road Suite 130-398Sacramento, CA 95835

coavision.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

16th percentile

0.04x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.15x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Net Margin

42nd percentile

2.1%

Higher net margin than 42% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

52nd percentile

6.5%

Faster asset growth than 52% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

1.4%

Faster revenue growth than 32% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets16th percentile

Assets

Up

$12,945,365

Up $788,678 (+6.5%) from 2023

Liabilities

Up

$481,998

Up $84,408 (+21%) from 2023

Net Assets

Up

$12,463,367

Up $704,270 (+6.0%) from 2023

Operations
Liabilities / Revenue22nd percentileNet Margin42nd percentile

Revenue

Up

$3,165,218

Up $45,060 (+1.4%) from 2023

Expenses

Up

$3,099,080

Up $248,233 (+8.7%) from 2023

Net Income

Down

$66,138

Down $203,173 (-75%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $9,394,324Liabilities 2011: $1,002,404Net Assets 2011: $8,391,9202011Assets 2012: $9,855,878Liabilities 2012: $833,978Net Assets 2012: $9,021,9002012Assets 2013: $9,919,258Liabilities 2013: $836,075Net Assets 2013: $9,083,1832013Assets 2014: $9,384,703Liabilities 2014: $393,161Net Assets 2014: $8,991,5422014Assets 2015: $9,240,285Liabilities 2015: $395,019Net Assets 2015: $8,845,2662015Assets 2016: $9,638,398Liabilities 2016: $583,274Net Assets 2016: $9,055,1242016Assets 2017: $10,392,069Liabilities 2017: $481,107Net Assets 2017: $9,910,9622017Assets 2018: $9,439,251Liabilities 2018: $473,160Net Assets 2018: $8,966,0912018Assets 2019: $9,755,952Liabilities 2019: $534,492Net Assets 2019: $9,221,4602019Assets 2020: $9,990,635Liabilities 2020: $321,984Net Assets 2020: $9,668,6512020Assets 2021: $10,978,851Liabilities 2021: $425,534Net Assets 2021: $10,553,3172021Assets 2022: $11,132,325Liabilities 2022: $396,513Net Assets 2022: $10,735,8122022Assets 2023: $12,156,687Liabilities 2023: $397,590Net Assets 2023: $11,759,0972023Assets 2024: $12,945,365Liabilities 2024: $481,998Net Assets 2024: $12,463,3672024

Highlighted filing

2024

Assets$12,945,365
Liabilities$481,998
Net Assets$12,463,367
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,432,2422011Expenses 2012: $3,257,5092012Revenue 2013: $3,736,299Expenses 2013: $3,563,856Net Income 2013: $172,4432013Revenue 2014: $3,508,226Expenses 2014: $3,535,797Net Income 2014: -$27,5712014Revenue 2015: $3,216,798Expenses 2015: $2,917,315Net Income 2015: $299,4832015Revenue 2016: $3,180,350Expenses 2016: $3,075,953Net Income 2016: $104,3972016Revenue 2017: $4,124,960Expenses 2017: $3,495,995Net Income 2017: $628,9652017Revenue 2018: $3,335,158Expenses 2018: $3,549,014Net Income 2018: -$213,8562018Revenue 2019: $3,364,785Expenses 2019: $3,794,755Net Income 2019: -$429,9702019Revenue 2020: $2,344,980Expenses 2020: $2,404,947Net Income 2020: -$59,9672020Revenue 2021: $3,280,771Expenses 2021: $2,424,971Net Income 2021: $855,8002021Revenue 2022: $4,432,915Expenses 2022: $2,821,149Net Income 2022: $1,611,7662022Revenue 2023: $3,120,158Expenses 2023: $2,850,847Net Income 2023: $269,3112023Revenue 2024: $3,165,218Expenses 2024: $3,099,080Net Income 2024: $66,1382024

Highlighted filing

2024

Revenue$3,165,218
Expenses$3,099,080
Net Income$66,138
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$12,945,365
Liabilities
$481,998
Net assets
$12,463,367
Revenue
$3,165,218
Expenses
$3,099,080
Net income
$66,138
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$0.48$12.5$3.17$3.10$0.07
2023Detailed filing. Detailed filing data is available for this year.$12.2$0.40$11.8$3.12$2.85$0.27
2022Detailed filing. Detailed filing data is available for this year.$11.1$0.40$10.7$4.43$2.82$1.61
2021Detailed filing. Detailed filing data is available for this year.$11.0$0.43$10.6$3.28$2.42$0.86
2020Detailed filing. Detailed filing data is available for this year.$9.99$0.32$9.67$2.34$2.40$0.06
2019Detailed filing. Detailed filing data is available for this year.$9.76$0.53$9.22$3.36$3.79$0.43
2018Detailed filing. Detailed filing data is available for this year.$9.44$0.47$8.97$3.34$3.55$0.21
2017Detailed filing. Detailed filing data is available for this year.$10.4$0.48$9.91$4.12$3.50$0.63
2016Detailed filing. Detailed filing data is available for this year.$9.64$0.58$9.06$3.18$3.08$0.10
2015Detailed filing. Detailed filing data is available for this year.$9.24$0.40$8.85$3.22$2.92$0.30
2014Detailed filing. Detailed filing data is available for this year.$9.38$0.39$8.99$3.51$3.54$0.03
2013Detailed filing. Detailed filing data is available for this year.$9.92$0.84$9.08$3.74$3.56$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.86$0.83$9.02$3.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.39$1.00$8.39$3.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.0
Gross Receipts
$6,504,573
Mission and Program Overview

Mission

The mission of the california optometric association is to support and advance the profession of optometry to assure quality health care for all californians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,411,685$12,070,838▲ $1,659,153
Savings and Temporary Cash Investments$1,215,730$581,241▼ $634,489
Cash and Non-Interest-Bearing Accounts$327,607$221,390▼ $106,217
Accounts Receivable$168,628$67,501▼ $101,127
Prepaid Expenses and Deferred Charges$15,742--
Land, Buildings, and Equipment, Net$12,617$4,067▼ $8,550
Total Assets$12,156,687$12,945,365▲ $788,678
Other Assets Total$4,678$328▼ $4,350
Liabilities
Accounts Payable and Accrued Expenses$386,801$408,685▲ $21,884
Deferred Revenue$10,789$73,313▲ $62,524
Total Liabilities$397,590$481,998▲ $84,408
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,759,097$12,463,367▲ $704,270
Total Net Assets Fund Balance$11,759,097$12,463,367▲ $704,270
Total Liabilities and Net Assets / Fund Balance$12,156,687$12,945,365▲ $788,678

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,865$719,913$721,778
Other Land Buildings$2,202$24,373$26,575

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$7,488,003-▲ $726,878-$8,214,881
2023$6,730,511-▲ $757,492-$7,488,003
2022$7,456,871-▼ $726,360-$6,730,511
2021$6,805,238-▲ $651,543-$7,456,871
2020$6,273,288-▲ $532,040-$6,805,328
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristine ShultzExecutive DiFT$254,781$30,043$284,824
Kristine ShultzExecutive Director-$254,781$30,043$284,824
Sarah HarbinAssociate ExFT$255,155$27,588$282,743
Sarah HarbinAssociate Exec Direc-$255,155$27,588$282,743
Jodi HaasDevelopmentFT$220,982$24,733$245,715
Jodi HaasDevelopment Director-$220,982$24,733$245,715
Candi Kimura OdImmediate Pa-$14,400-$14,400
Christopher Gee OdPresident-$12,000-$12,000

Board Members and Trustees

NameTitle
Brian Park OdPresident-el
Anne Mika Moy Od FaaoTrustee
Chris Fisher OdTrustee
David Ardaya Od MhaTrustee
Heidi G Miller Od Faao FslsTrustee
Henry Hua OdTrustee
Munish Sharma Od Md Mba FaaoTrustee
Rachelle Lin OdSecretary-tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,413,151
Investment Income
$480,156
Other Revenue
$271,911
Change in Net Assets
$66,138

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,121,592
Revenue Not Reported on Financial Statements
$43,626
Revenue Not Reported on Form 990
$638,132
Total Revenue per Audited Statements
$3,759,724
Total Revenue per Form 990
$3,165,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,955,969
Salaries, Compensation, and Employee Benefits$1,143,111
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$593,967
Other Salaries and Wages---$440,774
Fees for Services Lobbying---$357,800
Conferences and Meetings---$240,719
Fees for Services Other---$239,269
All Other Expenses---$198,081
Information Technology---$128,130
Travel---$111,658
Other Expenses---$71,663
Payroll Taxes---$62,331
Fees for Service Investment Mgmnt Fees---$43,626
Insurance---$40,557
Fees for Services Accounting---$23,350
Pension Plan Contributions---$23,310
Other Employee Benefits---$22,729
Office Expenses---$21,800
Depreciation Depletion---$10,263
Occupancy---$4,781
Fees for Services Legal---$3,686
Total Functional Expenses$0$0$0$3,099,080

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,099,080
Expenses per Audited Statements$3,055,454
Total Expenses per Audited Statements$3,055,454
Expenses Not Reported on Financial Statements$43,626
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$804,990
Current Year Nondeductible Lobbying and Political Cost$769,093
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Coa has sixteen membership categories: active full, partial practice, clinic practice, optometric educator, government service, postgraduate, distinguished, life, special achievement, retired, student, non-california resident, non-u.s. Resident, paraoptometric, non-optometrist educator and honorary.”

Form 990, Page 6, Part VI, Line 7A

“Coa members representing all 25 societies who serve as delegates to the coa house of delegates annually elect all officers (with the exception of the secretary-treasurer whose position is up for election every two years) and trustees to the coa board of trustees whose two-year term has expired or the filling of vacancies.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 will be reviewed by the treasurer of the association, the executive director, and the director of finance prior to filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“The board of trustees disclose any type of conflict of interest annually. Each year a questionnaire is sent to each board member and all responses are reviewed by the executive director.”

Form 990, Page 6, Part VI, Line 15A

“The coa executive committee determines the compensation of the executive director by reviewing comparability data, e.g., wage surveys, and contemporaneous substantiation of the deliberation and decision-making process.”

Form 990, Page 6, Part VI, Line 15B

“In addition to reviewing performance objectives, key employee data was used from the american society of association executives, the california society of association executives, and 990s of other organizations. The executive director of the organization uses this information to determine the amount of compensation for key staff employees. The coa board of trustees does the same for the executive director.”

Form 990, Page 6, Part VI, Line 19

“The organization does not make governing documents, conflict of interest policy, and financial statements available to the public at this time. Governing documents are available to members on the organization's website.”

Filing and Contact Details

Filer

Filer Name
California Optometric Association
EIN
94-1017064
Phone
8332060598
Address
2701 DEL PASO ROAD SUITE 130-398, SACRAMENTO, CA 95835

Signing Officer

Name
Kristine Shultz
Title
Executive Director
Phone
9164413990
Signed
2025-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristine Shultz
Formed
1906
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
8
Employees
5
Volunteers
40

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The purpose of the endowment trust is to provide the association with a revenue stream in perpetuity to support the operation of the association.”

Raw XML AppendixShowing 400 of 544 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/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSOCIATE EX
IRS990/Form990PartVIISectionAGrp/TitleTxt2DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT-EL
IRS990/Form990PartVIISectionAGrp/TitleTxt5IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY-TR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
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IRS990/FormationYr01906
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IRS990/GrantsToOrganizationsInd0false
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IRS990/InsuranceGrp/TotalAmt040557
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IRS990/MembersOrStockholdersInd0true
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF THE CALIFORNIA OPTOMETRIC ASSOCIATION IS TO SUPPORT AND ADVANCE THE PROFESSION OF OPTOMETRY TO ASSURE QUALITY HEALTH CARE FOR ALL CALIFORNIANS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt012463367
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IRS990/OccupancyGrp/TotalAmt04781
IRS990/OfficeExpensesGrp/TotalAmt021800
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04678
IRS990/OtherAssetsTotalGrp/EOYAmt0328
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022729
IRS990/OtherExpensesGrp/Desc0FOOD AND BEVERAGE
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL & MAINT
IRS990/OtherExpensesGrp/Desc3DONATIONS AND GRANTS
IRS990/OtherExpensesGrp/TotalAmt0235365
IRS990/OtherExpensesGrp/TotalAmt1112659
IRS990/OtherExpensesGrp/TotalAmt2112562
IRS990/OtherExpensesGrp/TotalAmt371663
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0CA OPTOMETRIC MAGAZINE
IRS990/OtherRevenueMiscGrp/Desc1ADMIN REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc2DUES REBATE
IRS990/OtherRevenueMiscGrp/ExclusionAmt024020
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt027367
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt131500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt072009
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt131500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt224020
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt044642
IRS990/OtherRevenueTotalAmt0127529
IRS990/OtherSalariesAndWagesGrp/TotalAmt0440774
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt062331
IRS990/PensionPlanContributionsGrp/TotalAmt023310
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015742
IRS990/PrincipalOfficerNm0KRISTINE SHULTZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/Desc2CONFERENCES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0651680
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1318492
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01442979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01442979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1651680
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2318492
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0386129
IRS990/PYOtherExpensesAmt01659364
IRS990/PYOtherRevenueAmt0293875
IRS990/PYProgramServiceRevenueAmt02440154
IRS990/PYRevenuesLessExpensesAmt0269311
IRS990/PYSalariesCompEmpBnftPaidAmt01191483
IRS990/PYTotalExpensesAmt02850847
IRS990/PYTotalRevenueAmt03120158
IRS990/ReconcilationRevenueExpnssAmt066138
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0144382
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0144382
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01215730
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0581241
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt0760610
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt044380
IRS990ScheduleC/DuesAssessmentsAmt01470346
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt035897
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0769093
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0804990
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt048523
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt1184425
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0680360225
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN1942344157
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0LOCAL SOCIETIES OF THE COA PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1CA OPTOMETRIC PAC AKA CAL-OPAC
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt02415 K STREET
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt12415 K STREET
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0SACRAMENTO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1SACRAMENTO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd095816
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd195816
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS TWO SEPARATE PACS ESTABLISHED WHEREBY MEMBERS CAN CONTRIBUTE TO THOSE PACS THROUGH PAYMENT OF THEIR MEMBER DUES TO THE ASSOCIATION. THE ASSOCIATION THEN PROMPTLY AND DIRECTLY TRANSFERS THOSE FUNDS TO THE RESPECTIVE PAC NOTED BY THE MEMBER THEREFORE, THE CONTRIBUTIONS MADE TO THE PACS ARE NOT BEING REPORTED IN PART I-A, LINE 2 PER THE IRS INSTRUCTIONS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt07488003
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt08214881
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0726878
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt06730511
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt07488003
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0757492
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt07456871
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt06730511
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-726360
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt06805238
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt07456871
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0651543
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt06273288
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt06805328
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0532040
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01865
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0719913
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0721778
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt043626
IRS990ScheduleD/ExpensesSubtotalAmt03055454
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt043626
IRS990ScheduleD/InvestmentExpensesNotIncldAmt043626
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0638132
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02202
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt024373
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026575
IRS990ScheduleD/RevenueNotReportedAmt0638132
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt043626
IRS990ScheduleD/RevenueSubtotalAmt03121592
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE ENDOWMENT TRUST IS TO PROVIDE THE ASSOCIATION WITH A REVENUE STREAM IN PERPETUITY TO SUPPORT THE OPERATION OF THE ASSOCIATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleD/TotalExpensesPerForm990Amt03099080
IRS990ScheduleD/TotalRevenuePerForm990Amt03165218
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03759724
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03055454
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IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1255155
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2220982
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt017244
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt116539
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt215272
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt012799
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt111049
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt29461
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KRISTINE SHULTZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1SARAH HARBIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JODI HAAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ASSOCIATE EXEC DIREC
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DEVELOPMENT DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0284824
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1282743
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2245715
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COA HAS SIXTEEN MEMBERSHIP CATEGORIES: ACTIVE FULL, PARTIAL PRACTICE, CLINIC PRACTICE, OPTOMETRIC EDUCATOR, GOVERNMENT SERVICE, POSTGRADUATE, DISTINGUISHED, LIFE, SPECIAL ACHIEVEMENT, RETIRED, STUDENT, NON-CALIFORNIA RESIDENT, NON-U.S. RESIDENT, PARAOPTOMETRIC, NON-OPTOMETRIST EDUCATOR AND HONORARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COA MEMBERS REPRESENTING ALL 25 SOCIETIES WHO SERVE AS DELEGATES TO THE COA HOUSE OF DELEGATES ANNUALLY ELECT ALL OFFICERS (WITH THE EXCEPTION OF THE SECRETARY-TREASURER WHOSE POSITION IS UP FOR ELECTION EVERY TWO YEARS) AND TRUSTEES TO THE COA BOARD OF TRUSTEES WHOSE TWO-YEAR TERM HAS EXPIRED OR THE FILLING OF VACANCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WILL BE REVIEWED BY THE TREASURER OF THE ASSOCIATION, THE EXECUTIVE DIRECTOR, AND THE DIRECTOR OF FINANCE PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES DISCLOSE ANY TYPE OF CONFLICT OF INTEREST ANNUALLY. EACH YEAR A QUESTIONNAIRE IS SENT TO EACH BOARD MEMBER AND ALL RESPONSES ARE REVIEWED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COA EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR BY REVIEWING COMPARABILITY DATA, E.G., WAGE SURVEYS, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION-MAKING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IN ADDITION TO REVIEWING PERFORMANCE OBJECTIVES, KEY EMPLOYEE DATA WAS USED FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES, THE CALIFORNIA SOCIETY OF ASSOCIATION EXECUTIVES, AND 990S OF OTHER ORGANIZATIONS. THE EXECUTIVE DIRECTOR OF THE ORGANIZATION USES THIS INFORMATION TO DETERMINE THE AMOUNT OF COMPENSATION FOR KEY STAFF EMPLOYEES. THE COA BOARD OF TRUSTEES DOES THE SAME FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION DOES NOT MAKE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THIS TIME. GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A

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