Civic Intelligence

California Optometric Association

990 • Fiscal year 2014 • EIN 94-1017064

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 07, 2015

Organization ProfileCOAVISION.ORG

View Organization Page

2415 K StreetSacramento, CA 95816

(916) 441-3990

Siviq Scores

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

Liabilities / Assets

15th percentile

0.04x

Higher debt load relative to assets than 15% of similar nonprofits.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

22nd percentile

0.11x

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

2014 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2014

Net Margin

28th percentile

-0.8%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

33rd percentile

$200,503

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2014

Asset Growth

14th percentile

-5.4%

Faster asset growth than 14% of similar nonprofits.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

18th percentile

-6.1%

Faster revenue growth than 18% of similar nonprofits.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets15th percentile

Assets

Down

$9,384,703

Down $534,555 (-5.4%) from 2013

Net Assets

Down

$8,991,542

Down $91,641 (-1.0%) from 2013

Liabilities

Down

$393,161

Down $442,914 (-53%) from 2013

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin28th percentile

Revenue

Down

$3,508,226

Down $228,073 (-6.1%) from 2013

Expenses

Down

$3,535,797

Down $28,059 (-0.8%) from 2013

Net Income

Down

-$27,571

Down $200,014 (-116%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$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

2014

Assets$9,384,703
Liabilities$393,161
Net Assets$8,991,542
Open 2014 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$3,508,226
Expenses$3,535,797
Net Income-$27,571
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 7, 2015
Return Version
2014v5.0
Gross Receipts
$7,037,015
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$5,487,238$6,680,364▲ $1,193,126
Savings and Temporary Cash Investments$2,790,203$1,500,324▼ $1,289,879
Land, Buildings, and Equipment, Net$764,870$721,971▼ $42,899
Cash and Non-Interest-Bearing Accounts$808,886$412,306▼ $396,580
Accounts Receivable$49,886$64,159▲ $14,273
Prepaid Expenses and Deferred Charges$18,175$5,579▼ $12,596
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$9,919,258$9,384,703▼ $534,555
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$426,672$211,348▼ $215,324
Deferred Revenue$260,870$104,433▼ $156,437
Other Liabilities$148,533$77,380▼ $71,153
Total Liabilities$836,075$393,161▼ $442,914
Net Assets / Fund Balance
Unrestricted Net Assets$9,083,183$8,991,542▼ $91,641
Total Net Assets Fund Balance$9,083,183$8,991,542▼ $91,641
Total Liabilities and Net Assets / Fund Balance$9,919,258$9,384,703▼ $534,555

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$290,321$176,955$467,276
Equipment$1,400$295,636$297,036
Leasehold Improvements$104,946$164,871$269,817
Land$245,000-$245,000
Other Land Buildings$80,304$122,896$203,200

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$4,766,813-▲ $174,909-$4,941,722
2013$3,961,461$484,952▲ $358,900$38,500$4,766,813
2012$3,664,904-▲ $423,426$126,869$3,961,461
2011$3,928,297-▼ $135,089$128,304$3,664,904
2010$3,588,592-▲ $449,803$110,098$3,928,297
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
William Howe IiiExecutive DirectorFT$183,450$17,053$200,503
Rose SmootAssoc Exec DirectorFT$154,325$10,670$164,995
Kristine ShultzGovt/ext RelFT$129,098$15,277$144,375
John RostenPresident-$10,800-$10,800
Fred DubickPast President-$3,600-$3,600

Board Members and Trustees

NameTitle
Barry WeissmanPresident Elect
Jan CooperTrustee
Ranjeet S BajwaTrustee
Ronald G SegerTrustee
Sage HiderTrustee
Steve LangsfordTrustee
Stevin MinieSec/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Marketplace CommunicationsPublic Relations1415 L STREET SUITE 1100, Sacramento, CA 95814$572,158
Aaron Read And AssociatesLobbying1415 L STREET SUITE 1100, Sacramento, CA 95814$116,693
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,789,710
Investment Income
$323,135
Other Revenue
$395,381
Change in Net Assets
$-27,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,858,301
Salaries, Compensation, and Employee Benefits$1,673,848
Grants and Similar Amounts Paid$3,648
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$918,438
Fees for Services Other---$586,871
Current Officers, Directors, Trustees, and Key Employees---$524,273
Fees for Services Lobbying---$277,624
Conferences and Meetings---$212,341
Travel---$135,211
Payroll Taxes---$107,692
Office Expenses---$82,691
Other Employee Benefits---$80,795
Insurance---$54,490
Occupancy---$53,709
Depreciation Depletion---$42,898
Pension Plan Contributions---$42,650
All Other Expenses---$38,941
Other Expenses---$34,960
Fees for Service Investment Mgmnt Fees---$32,215
Fees for Services Legal---$13,617
Fees for Services Accounting---$12,207
Information Technology---$7,717
Grants to Domestic Orgs---$3,648
Total Functional Expenses$0$0$0$3,535,797
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
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$1,086,925
Current Year Nondeductible Lobbying and Political Cost$1,044,871
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
Due to Related Parties$77,380
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 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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“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, Part VI, Line 11B: Form 990 Review Process

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

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

“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, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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

“In addition to reviewing performance objectives, key employee data was used from the american society of association executives and the california society of association executives. 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, Part VI, Line 19: Other Organization Documents Publicly Available

“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 upon request for members.”

Filing and Contact Details

Filer

Filer Name
California Optometric Association
EIN
94-1017064
Phone
9164413990
Address
2415 K STREET, SACRAMENTO, CA 95816

Signing Officer

Name
William Howe Iii
Title
Executive Director
Signed
2015-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Howe Iii
Formed
1906
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
20
Volunteers
60

Preparer

Firm
Grant Bennett Associates
Address
1375 EXPOSITION BLVD STE 230, SACRAMENTO, CA 95815-5115
Preparer
David C Wilson
Phone
9169225109
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“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 628 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/Desc0THE CALIFORNIA OPTOMETRIC ASSOCIATION HELD TWO EXTENSIVE CONTINUING EDUCATION OPPORTUNITIES AND TRADE SHOWS FOR OPTOMETRISTS, OPTICIANS, AND OPTOMETRIC STAFF FOR RE-LICENSURE AND GENERAL INTEREST. OPTOWEST 2014 WAS HELD APRIL 2014 IN INDIAN WELLS, CALIFORNIA. THE MONTEREY SYMPOSIUM WAS HELD NOVEMBER 2014 IN MONTEREY, CALIFORNIA. ASSOCIATION LEADERSHIP MEETS ANNUALLY TO REVIEW AND REVISE A 5 YEAR STRATEGIC PLAN, AND THE ORGANIZATION BUDGETS TO SUPPORT ITS STRATEGIC GOALS. THIS YEAR, THE ASSOCIATION DEVELOPED AND IMPLEMENTED A NEW THREE-YEAR STRATEGIC PLAN AND THE ANNUAL BUDGET WILL CONTINUE TO SUPPORT ITS GOALS. THE NEW STRATEGIC PLAN IS REVIEWED AT EVERY REGULARLY SCHEDULED BOARD MEETING AND WILL BE REVIEWED ANNUALLY BY ASSOCIATION LEADERSHIP FOR UPDATING AND REVISION PURPOSES. AN ANNUAL PRESIDENT'S COUNCIL MEETING SERVES AS A TRAINING AND IDEAS EXCHANGE VENUE FOR THE ELECTED LEADERS OF THE 25 AFFILIATED LOCAL OPTOMETRIC SOCIETIES. A STRONG GOVERNMENT RELATIONS PROGRAM SERVES THE NEEDS OF BOTH THE GENERAL PUBLIC AND THE OPTOMETRIC PROFESSION THROUGH DIRECT LEGISLATIVE AND REGULATORY ADVOCACY, PROGRAM SERVICE ACCOMPLISHMENTS, GRASSROOTS DEVELOPMENT, AND POLITICAL ACTIVITY.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt610800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9183450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10154325
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11129098
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5SEC/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt10ASSOC EXEC DIR.
IRS990/Form990PartVIISectionAGrp/TitleTxt11GOVT/EXT REL
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IRS990/Form990TFiledInd0true
IRS990/FormationYr01906
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IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt088257
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt03648
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03614483
IRS990/GrossReceiptsAmt07037015
IRS990/GrossSalesOfInventoryAmt03413
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IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
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IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt07717
IRS990/InsuranceGrp/TotalAmt054490
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0234878
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0234878
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt06680364
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt033
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0760358
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0764870
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0721971
IRS990/LandBldgEquipCostOrOtherBssAmt01482329
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03526226
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
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
IRS990/NetAssetsOrFundBalancesBOYAmt09083183
IRS990/NetAssetsOrFundBalancesEOYAmt08991542
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt088257
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt088257
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0850
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0850
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-64070
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt053709
IRS990/OfficeExpensesGrp/TotalAmt082691
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt080795
IRS990/OtherExpensesGrp/Desc0FOOD AND BEVERAGE
IRS990/OtherExpensesGrp/Desc1PRINTING AND PRODUCTION
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3OTHER
IRS990/OtherExpensesGrp/TotalAmt0115260
IRS990/OtherExpensesGrp/TotalAmt182294
IRS990/OtherExpensesGrp/TotalAmt275255
IRS990/OtherExpensesGrp/TotalAmt334960
IRS990/OtherLiabilitiesGrp/BOYAmt0148533
IRS990/OtherLiabilitiesGrp/EOYAmt077380
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0ADMIN REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc1DUES REBATE
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt061536
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt123474
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt23329
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt061536
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt123474
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23329
IRS990/OtherRevenueTotalAmt088339
IRS990/OtherSalariesAndWagesGrp/TotalAmt0918438
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt0107692
IRS990/PensionPlanContributionsGrp/TotalAmt042650
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018175
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05579
IRS990/PrincipalOfficerNm0WILLIAM HOWE III
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1MAGAZINE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc3SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0903973
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1155000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01905
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11668549
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0903973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt162188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21668549
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3155000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt060283
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0167369
IRS990/PYInvestmentIncomeAmt0626591
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01809672
IRS990/PYOtherRevenueAmt0400020
IRS990/PYProgramServiceRevenueAmt02709688
IRS990/PYRevenuesLessExpensesAmt0172443
IRS990/PYSalariesCompEmpBnftPaidAmt01586815
IRS990/PYTotalExpensesAmt03563856
IRS990/PYTotalRevenueAmt03736299
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-27571
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0306192
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0306192
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02790203
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01500324
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt0998035
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/CarriedOverAmt088890
IRS990ScheduleC/DuesAssessmentsAmt01666085
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt042054
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt01044871
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt01086925
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt051229
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt1300
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt2219974
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0680360225
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN1470848219
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN2942344157
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0LOCAL SOCIETIES OF THE COA PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1DRS OF OPTOMETRY FOR BETTER HEALTH
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt2CA OPTOMETRIC PAC AKA CAL-OPAC
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt02415 K STREET
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt12415 K STREET
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt22415 K STREET
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0SACRAMENTO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1SACRAMENTO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm2SACRAMENTO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd2CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd095816
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd194816
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd295816
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS THREE 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/FormAndLineReferenceDesc0Part I-A, Line 1 - Direct and Indirect Political Campaign Activities
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0290321
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0176955
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0467276
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04766813
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04941722

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,384,703
Liabilities
$393,161
Net assets
$8,991,542
Revenue
$3,508,226
Expenses
$3,535,797
Net income
-$27,571
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