Civic Intelligence

Hawaii Optometric Association

990 • Fiscal year 2023 • EIN 99-0270974

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 23, 2024

Organization Profile
98-820 Moanalua Road 15-1/179Aiea, HI 96701

(808) 537-5678

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

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

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

46th percentile

0.00x

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

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

40th percentile

-2.4%

Higher net margin than 40% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

20th percentile

-19%

Faster asset growth than 20% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

30%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$39,595

Down $9,279 (-19%) from 2022

Net Assets

Down

$39,595

Down $9,279 (-19%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin40th percentile

Revenue

Up

$379,778

Up $87,236 (+30%) from 2022

Expenses

Up

$389,057

Up $46,092 (+13%) from 2022

Net Income

Up

-$9,279

Up $41,144 (+82%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$300K$200K$100K$0Assets 2011: $98,982Liabilities 2011: $0Net Assets 2011: $98,9822011Assets 2012: $198,882Liabilities 2012: $0Net Assets 2012: $198,8822012Assets 2013: $189,892Liabilities 2013: $0Net Assets 2013: $189,8922013Assets 2014: $172,438Liabilities 2014: $0Net Assets 2014: $172,4382014Assets 2015: $172,600Liabilities 2015: $0Net Assets 2015: $172,6002015Assets 2016: $158,227Liabilities 2016: $0Net Assets 2016: $158,2272016Assets 2017: $162,922Liabilities 2017: $0Net Assets 2017: $162,9222017Assets 2018: $132,786Liabilities 2018: $0Net Assets 2018: $132,7862018Assets 2019: $214,800Liabilities 2019: $0Net Assets 2019: $214,8002019Assets 2020: $107,911Liabilities 2020: $0Net Assets 2020: $107,9112020Assets 2021: $99,297Liabilities 2021: $0Net Assets 2021: $99,2972021Assets 2022: $48,874Liabilities 2022: $0Net Assets 2022: $48,8742022Assets 2023: $39,595Liabilities 2023: $0Net Assets 2023: $39,5952023Assets 2024: $105,477Liabilities 2024: $0Net Assets 2024: $105,4772024

Highlighted filing

2023

Assets$39,595
Liabilities$0
Net Assets$39,595
Open 2023 Filing

Operations Trend

Revenue Growth78th percentile

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

$400K$200K$0-$200KRevenue 2011: $259,992Expenses 2011: $281,042Net Income 2011: -$21,0502011Revenue 2012: $288,625Expenses 2012: $305,729Net Income 2012: -$17,1042012Revenue 2013: $313,965Expenses 2013: $322,955Net Income 2013: -$8,9902013Revenue 2014: $309,925Expenses 2014: $329,564Net Income 2014: -$19,6392014Revenue 2015: $322,058Expenses 2015: $321,896Net Income 2015: $1622015Revenue 2016: $376,647Expenses 2016: $379,496Net Income 2016: -$2,8492016Revenue 2017: $329,356Expenses 2017: $328,664Net Income 2017: $6922017Revenue 2018: $311,829Expenses 2018: $339,549Net Income 2018: -$27,7202018Revenue 2019: $393,290Expenses 2019: $311,276Net Income 2019: $82,0142019Revenue 2020: $208,106Expenses 2020: $320,329Net Income 2020: -$112,2232020Revenue 2021: $234,931Expenses 2021: $245,337Net Income 2021: -$10,4062021Revenue 2022: $292,542Expenses 2022: $342,965Net Income 2022: -$50,4232022Revenue 2023: $379,778Expenses 2023: $389,057Net Income 2023: -$9,2792023Revenue 2024: $295,666Expenses 2024: $333,893Net Income 2024: -$38,2272024

Highlighted filing

2023

Revenue$379,778
Expenses$389,057
Net Income-$9,279
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 23, 2024
Return Version
2023v5.0
Gross Receipts
$379,778
Mission and Program Overview

Mission

In conjunction with the american optometric association, the hawaii optometric association works to: promote better understanding among optometrists; encourage and assist in the improvements of the arts and sciences of optometry; raise the standards and ethics of the optometry profession; work independently or or cooperate with other optometric associations and organizations in the ethical dispensing of optometric knowledge to the public; and consolidate efforts toward solving any problems along the path of progress of professional optometry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$48,874$39,595▼ $9,279
Total Assets$48,874$39,595▼ $9,279
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$48,874$39,595▼ $9,279
Total Net Assets Fund Balance$48,874$39,595▼ $9,279
Total Liabilities and Net Assets / Fund Balance$48,874$39,595▼ $9,279
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Kristin ShimabukuroPresident
Michael DashPresident El
Brian KuboAuditor
Linda ArakakiAuditor
Jennifer MaedaHawaii Direc
Jana MurakamiIm Past Pres
Michael OrideKauai Direct
Michael LeongMaui Directo
Geoffrey ReynoldsOahu Directo
Isaac KaopuaOahu Directo
Jon IshiharaOahu Directo
Kaylin YoungOahu Directo
Jessica IidaSecretary
Evan TanakaTreasurer
Peter ShojiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$317,523
Program Service Revenue
$53,823
Investment Income
$8,432
Other Revenue
$0
All Other Contributions
$50,000
Change in Net Assets
$-9,279
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$84,902
Other Expenses$82,581
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$221,574--$221,574
Other Salaries and Wages-$77,000-$77,000
Travel$25,738--$25,738
Conferences and Meetings$22,559$1,243-$23,802
Office Expenses$4,034$8,310-$12,344
Payroll Taxes-$7,378-$7,378
Insurance-$3,864-$3,864
Other Expenses$1,807--$1,807
Fees for Services Accounting-$845-$845
Other Employee Benefits-$524-$524
Total Functional Expenses$289,893$99,164$0$389,057
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“No review was or will be conducted.”

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

“Officers- and board members' individual status evaluated annually by the board of directors.”

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

“Performance evaluated on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“Upon written request and at the approval of the board of directors.”

Filing and Contact Details

Filer

Filer Name
Hawaii Optometric Association
EIN
99-0270974
Address
98-820 MOANALUA ROAD 15-1/179, AIEA, HI 96701

Signing Officer

Name
Charlotte Nekota
Title
Executive Director
Phone
8085375678
Signed
2024-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlotte Nekota
Formed
1975
Legal Domicile
Hi
Voting Board Members
15
Independent Board Members
15
Employees
1

Preparer

Firm
Tax & Accounting Advisory Group LLC
Address
1299 S BERETANIA STE 300, HONOLULU, HI 96814
Preparer
Carl I Muraoka
Phone
8085918370
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers primarily provide leadership for the association and its members.”

Form 990, Page 2, Part III, Line 4D

“The association conducts technical seminars which allow members to grow professionally.”

Raw XML Appendix335 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/TitleTxt0IM PAST PRES
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS PRIMARILY PROVIDE LEADERSHIP FOR THE ASSOCIATION AND ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION CONDUCTS TECHNICAL SEMINARS WHICH ALLOW MEMBERS TO GROW PROFESSIONALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS- AND BOARD MEMBERS' INDIVIDUAL STATUS EVALUATED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PERFORMANCE EVALUATED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON WRITTEN REQUEST AND AT THE APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt048874
IRS990/TotalAssetsEOYAmt039595
IRS990/TotalAssetsGrp/BOYAmt048874
IRS990/TotalAssetsGrp/EOYAmt039595
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0317523
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099164
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0289893
IRS990/TotalFunctionalExpensesGrp/TotalAmt0389057
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt048874
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt039595
IRS990/TotalProgramServiceRevenueAmt053823
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt062255
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0379778
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt048874
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt039595
IRS990/TravelGrp/ProgramServicesAmt025738
IRS990/TravelGrp/TotalAmt025738
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt098-820 MOANALUA ROAD
IRS990/USAddress/CityNm0AIEA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096701
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLOTTE NEKOTA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08085375678
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII OPTOMETRIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0990270974
ReturnHeader/Filer/USAddress/AddressLine1Txt098-820 MOANALUA ROAD 15-1/179
ReturnHeader/Filer/USAddress/CityNm0AIEA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832075999
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAX & ACCOUNTING ADVISORY GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01299 S BERETANIA STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096814
ReturnHeader/PreparerPersonGrp/PhoneNum08085918370
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARL I MURAOKA
ReturnHeader/ReturnTs02024-04-26T19:43:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLOTTE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NEKOBA
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,595
Liabilities
$0
Net assets
$39,595
Revenue
$379,778
Expenses
$389,057
Net income
-$9,279
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$2.96$3.34$0.38
2023Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$3.80$3.89$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$2.93$3.43$0.50
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$2.35$2.45$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$2.08$3.20$1.12
2019Summary only. Only limited summary data is available for this year.$2.15$0.00$2.15$3.93$3.11$0.82
2018Summary only. Only limited summary data is available for this year.$1.33$0.00$1.33$3.12$3.40$0.28
2017Summary only. Only limited summary data is available for this year.$1.63$0.00$1.63$3.29$3.29$0.01
2016Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$3.77$3.79$0.03
2015Summary only. Only limited summary data is available for this year.$1.73$0.00$1.73$3.22$3.22$0.00
2014Summary only. Only limited summary data is available for this year.$1.72$0.00$1.72$3.10$3.30$0.20
2013Summary only. Only limited summary data is available for this year.$1.90$0.00$1.90$3.14$3.23$0.09
2012Summary only. Only limited summary data is available for this year.$1.99$0.00$1.99$2.89$3.06$0.17
2011Summary only. Only limited summary data is available for this year.$0.99$0.00$0.99$2.60$2.81$0.21