Civic Intelligence

Los Angeles County Optometric Society

EIN 95-2452406 • 501(c)6 • Los Angeles, CA

Profile

A professional association formed to benefit optometrists in los angeles county.

PO Box 492195Los Angeles, CA 90049

www.lacos.net

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

6.6%

Higher net margin than 62% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

64th percentile

5.7%

Faster asset growth than 64% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

118%

Faster revenue growth than 96% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$131,468

Up $7,044 (+5.7%) from 2023

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$131,468

Up $7,044 (+5.7%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin62nd percentile

Revenue

Up

$106,026

Up $57,420 (+118%) from 2023

Expenses

Up

$98,982

Up $49,078 (+98%) from 2023

Net Income

Up

$7,044

Up $8,342 (+643%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$150K$100K$50K$0Assets 2011: $107,025Liabilities 2011: $02011Assets 2012: $104,756Liabilities 2012: $02012Assets 2013: $115,266Liabilities 2013: $02013Assets 2014: $106,950Net Assets 2014: $106,9502014Assets 2015: $103,113Net Assets 2015: $103,1132015Assets 2016: $104,612Net Assets 2016: $104,6122016Assets 2017: $96,707Net Assets 2017: $96,7072017Assets 2018: $105,054Net Assets 2018: $105,0542018Assets 2019: $119,199Net Assets 2019: $119,1992019Assets 2020: $116,480Net Assets 2020: $116,4802020Assets 2021: $127,123Net Assets 2021: $127,1232021Assets 2022: $125,722Net Assets 2022: $125,7222022Assets 2023: $124,424Net Assets 2023: $124,4242023Assets 2024: $131,468Liabilities 2024: $0Net Assets 2024: $131,4682024

Highlighted filing

2024

Assets$131,468
Liabilities$0
Net Assets$131,468
Open 2024 Filing

Operations Trend

Revenue Growth96th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $43,071Expenses 2011: $33,086Net Income 2011: $9,9852011Revenue 2012: $33,363Expenses 2012: $35,632Net Income 2012: -$2,2692012Revenue 2013: $37,312Expenses 2013: $26,802Net Income 2013: $10,5102013Revenue 2014: $24,212Expenses 2014: $32,528Net Income 2014: -$8,3162014Revenue 2015: $21,088Expenses 2015: $24,925Net Income 2015: -$3,8372015Revenue 2016: $30,938Expenses 2016: $29,439Net Income 2016: $1,4992016Revenue 2017: $42,886Expenses 2017: $50,791Net Income 2017: -$7,9052017Revenue 2018: $55,226Expenses 2018: $46,879Net Income 2018: $8,3472018Revenue 2019: $75,234Expenses 2019: $61,089Net Income 2019: $14,1452019Revenue 2020: $27,408Expenses 2020: $30,127Net Income 2020: -$2,7192020Revenue 2021: $14,386Expenses 2021: $3,743Net Income 2021: $10,6432021Revenue 2022: $14,688Expenses 2022: $16,089Net Income 2022: -$1,4012022Revenue 2023: $48,606Expenses 2023: $49,904Net Income 2023: -$1,2982023Revenue 2024: $106,026Expenses 2024: $98,982Net Income 2024: $7,0442024

Highlighted filing

2024

Revenue$106,026
Expenses$98,982
Net Income$7,044
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$131,468
Liabilities
$0
Net assets
$131,468
Revenue
$106,026
Expenses
$98,982
Net income
$7,044
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$1.06$0.99$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.24$1.24$0.49$0.50$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.26$1.26$0.15$0.16$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.27$1.27$0.14$0.04$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.16$1.16$0.27$0.30$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.19$1.19$0.75$0.61$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.05$1.05$0.55$0.47$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.97$0.97$0.43$0.51$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.05$1.05$0.31$0.29$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.03$1.03$0.21$0.25$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.07$1.07$0.24$0.33$0.08
2013Summary only. Only limited summary data is available for this year.$1.15$0.00$0.37$0.27$0.11
2012Summary only. Only limited summary data is available for this year.$1.05$0.00$0.33$0.36$0.02
2011Summary only. Only limited summary data is available for this year.$1.07$0.00$0.43$0.33$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$106,026
Mission and Program Overview

Mission

A professional association formed to benefit optometrists in los angeles county.

Program Services

DescriptionGrantsExpenses
PROVIDE OPTOMETRIST CONTINUING EDUCATION AS WELL AS OTHER CE AND MEMBERSHIP EVENTS THROUGH OUT THE YEAR. 130 PEOPLE ATTENDED THE CONTINUNING EDUCATION CLASSES.$0$54,219
SEE SCHEDULE O$0$0
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
IRINA YAKUBINPresident-$0--
ORA ESFAHANIPresident Elect-$0--
KATHRYN NELSONSecretary-$0--
AMANDA HIKINTreasurer-$0--
Political and Lobbying Activity
In-house lobbying only
No

Reported Spending and Taxes

Line ItemAmount
Section 527 Activity Spending$1,998
Total Exempt Function Spending$1,998

Section 527 Organizations

OrganizationLocationAmount
-Sacramento, CA$999
-Los Angeles, CA$999
Filing and Contact Details

Filer

Filer Name
Los Angeles County Optometric Society
EIN
95-2452406
Phone
3108103690
Address
PO BOX 492195, LOS ANGELES, CA 90049

Signing Officer

Name
Amanda Hikin
Title
Treasurer
Phone
3108103690
Signed
2025-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Duffy Kruspodin Llp
Address
9401 WILSHIRE BLVD SUITE 555, BEVERLY HILLS, CA 90212
Preparer
Galina Berkovich CPA
Phone
3102749922
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: investment income. Amount: 2,060.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: ce program expenses. Amount: 54,219. Description: house of delegates. Amount: 4,097. Description: society social events. Amount: 6,320. Description: license and permits. Amount: 1,075. Description: office expenses. Amount: 709. Description: payments of travel or entertainment for public officials. Amount: 13,126. Description: swiping fees. Amount: 1,895. Description: legislative trip. Amount: 14,143. Description: contributions. Amount: 1,998. Total to form 990-ez, line 16: 97,582.”

Raw XML Appendix135 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AMANDA HIKIN
IRS990EZ/BooksInCareOfDetail/PhoneNum03108103690
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01100 WILSHIRE BLVD PO BOX 241459
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090024
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0124424
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0131468
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt013730
IRS990EZ/DirectIndirectPltclExpendAmt01998
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt07044
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01400
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0124424
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0131468
IRS990EZ/GrossReceiptsAmt0106026
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt02060
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0124424
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0131468
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0124424
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0131468
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0IRINA YAKUBIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ORA ESFAHANI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KATHRYN NELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3AMANDA HIKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT ELECT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt097582
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0A PROFESSIONAL ASSOCIATION FORMED TO BENEFIT OPTOMETRISTS IN LOS ANGELES COUNTY.
IRS990EZ/ProgramServiceRevenueAmt090236
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE OPTOMETRIST CONTINUING EDUCATION AS WELL AS OTHER CE AND MEMBERSHIP EVENTS THROUGH OUT THE YEAR. 130 PEOPLE ATTENDED THE CONTINUNING EDUCATION CLASSES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SEE SCHEDULE O
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt054219
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt098982
IRS990EZ/TotalProgramServiceExpensesAmt054219
IRS990EZ/TotalRevenueAmt0106026
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HTTP://WWW.LACOS.NET
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt013730
IRS990ScheduleC/Expended527ActivitiesAmt01998
IRS990ScheduleC/Form1120POLFiledInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0EVAN LOW CAMPAIGN
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1SADE ELHAWARY FOR ASSEMBLY 2024
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt0999
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt1999
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt01700 TRIBUTE ROAD SUITE 201
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt1777 S FIGUEROA STRRRE SUITE 4050
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0SACRAMENTO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1LOS ANGELES
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd095815
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd190017
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/TotalExemptFunctionExpendAmt01998
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT INCOME. AMOUNT: 2,060.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: CE PROGRAM EXPENSES. AMOUNT: 54,219. DESCRIPTION: HOUSE OF DELEGATES. AMOUNT: 4,097. DESCRIPTION: SOCIETY SOCIAL EVENTS. AMOUNT: 6,320. DESCRIPTION: LICENSE AND PERMITS. AMOUNT: 1,075. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 709. DESCRIPTION: PAYMENTS OF TRAVEL OR ENTERTAINMENT FOR PUBLIC OFFICIALS. AMOUNT: 13,126. DESCRIPTION: SWIPING FEES. AMOUNT: 1,895. DESCRIPTION: LEGISLATIVE TRIP. AMOUNT: 14,143. DESCRIPTION: CONTRIBUTIONS. AMOUNT: 1,998. TOTAL TO FORM 990-EZ, LINE 16: 97,582.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AMANDA HIKIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03108103690
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOS ANGELES COUNTY OPTOMETRIC SOCIETY
ReturnHeader/Filer/BusinessNameControlTxt0LOSA
ReturnHeader/Filer/EIN0952452406
ReturnHeader/Filer/PhoneNum03108103690
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 492195
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090049
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954244393
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUFFY KRUSPODIN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09401 WILSHIRE BLVD SUITE 555
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEVERLY HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090212
ReturnHeader/PreparerPersonGrp/PhoneNum03102749922
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GALINA BERKOVICH CPA
ReturnHeader/ReturnTs02025-11-13T17:26:50-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.