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Nevada Optometric Association FY2023 filing

Not tax-deductible

Sparks, NV501(c)(6)Mutual / membership EIN 88-0134350Revenue $131K in FY2023

On file with the IRSnevada.aoa.org1344 Disc Dr 185, 89436-0684 · Sparks, NVTax-exempt since Apr 1976

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The noa will communicate, educate, and implement policies and procedures through legislative and educational efforts to better enhance optometry and uphold high standards for public safety. IT is the noa's objective to further advance the Optometric profession, and to better serve all Nevada optometrists. Through educational courses, legislative efforts and opening channels of communication among all Nevada optometrists we will obtain success.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
54¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $38K a year · 17% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
54%
of spending
Worth a look: 54% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$86K
164% of total assets
Concern: liabilities are 164% of assets; over 80%.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$131K
-35% vs prior year
Spent
$232K
To programs
54%
Net assets
−$34K
By yearFY2020–FY2024
Revenue
$131K
FY2023▼ -35%
Tap a bar for its year
Revenue by fiscal year
FY2020$298K
FY2021$241K
FY2022$202K
FY2023$131K
FY2024$270K
Expenses
$232K
FY2023▼ -34%
Tap a bar for its year
Expenses by fiscal year
FY2020$352K
FY2021$177K
FY2022$351K
FY2023$232K
FY2024$221K
Net assets
−$34K
FY2023▼ -121%
Tap a bar for its year
Net assets by fiscal year
FY2020$263K
FY2021$327K
FY2022$160K
FY2023−$34K
FY2024$24K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1976.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

54 cents of each dollar spent went to programs.

Program services 54% · $126K Management & general 46% · $106K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation
Jeffrey K Austin
Committee Ch
$0Pt VII · Sec A
R Andy Boren
Committee Ch
$0Pt VII · Sec A
John Browne
Committee Ch
$0Pt VII · Sec A
Sergio Cruz
Committee Ch
$0Pt VII · Sec A
$0Pt VII · Sec A
Frances-Lynn Jones
Committee Ch
$0Pt VII · Sec A
Kallie Kappes
Committee Ch
$0Pt VII · Sec A
H Kenneth Kopolow
Committee Ch
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2022FY2021FY2020
Terri M Ogden—$62,930$59,742$50,493
Terri Ogden$57,554———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Nevada Optometric Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advancing optometry and public safety through education and policy in Nevada.

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Provided by the organization

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1 program · in their own filed words · FY2023
01

Provide a forum for interchange of ideas and continuing professional education for members. Alert the general public about eyecare safety and awareness. Held 3 in-person state meetings were held including continuing education and fun night outs before covid outbreak.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$131K
Ln 12
Gifts and grantsLn 1h$123K
Investment incomeLn 3$7K
Other incomeLn 4–11$1K
Money outPt IX
$232K
Ln 25
Programscol B$126K
Managementcol C$106K
Owns and owesPt X
−$34K
net assets · Ln 32
Cash and savingsLn 1–2$42K
Total assetsLn 16$52K
LiabilitiesLn 26$86K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$123K
Investment incomeLn 3$7K
Other incomeLn 4–11$1K
Gains on assetsLn 7$6K
Total revenueLn 12$131K
Assets in detailPt X, end of year
CashLn 1$42K
Cash and savings togetherLn 1–2$42K
Total assetsLn 16$52K
LiabilitiesLn 26$86K
Net assetsLn 32−$34K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$67K$42K
Total assetsLn 16$284K$52K
LiabilitiesLn 26$124K$86K
Net assetsLn 32$160K−$34K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$65K$65K
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$13K$13K
Lobbying feesLn 11d$36K$36K
Other fees for servicesLn 11g$49K$38K$11K
Office expensesLn 13$4K$4K
OccupancyLn 16$2K$2K
TravelLn 17$31K$31K
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$3K$3K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$19K$18K$324
All other expensesLn 24e$46$46
Total functional expensesLn 25$232K$126K$106K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $270K$221K$49K$24K 990 PDF
FY2023 Viewing $131K$232K−$101K−$34K 990 PDF
FY2022 $202K$351K−$149K$160K 990 PDF
FY2021 $241K$177K$65K$327K 990 PDF
FY2020 $298K$352K−$54K$263K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $131,414 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $148,950$123,450
I-9 Program service revenuePrior year $32,031$0
I-10 Investment incomePrior year $19,277$6,656
I-11 Other revenuePrior year $1,571$1,308
I-12 Total revenuePrior year $201,829$131,414
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $68,883$71,305
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $282,029$161,122
I-18 Total expensesPrior year $350,912$232,427
I-19 Revenue less expensesPrior year −$149,083−$101,013
Part VI · Governance 13 of 13 board members independent, 3 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $131,414 across 7 lines filed
VIII-1b Membership dues$114,481
VIII-1f All other contributions, gifts and grants$8,969
VIII-1h Total contributions, gifts and grants$123,450
VIII-3 Investment incomeRelated to mission $21 · Excluded from tax $289$310
VIII-7 Net gain or loss on sales of assetsRelated to mission $5,742 · Excluded from tax $604$6,346
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,308$1,308
VIII-12 Total revenueRelated to mission $7,071 · Excluded from tax $893$131,414
Part IX · Statement of functional expenses $232,427 across 13 lines filed
IX-6 Pay of disqualified personsManagement $65,102$65,102
IX-10 Payroll taxesManagement $6,203$6,203
IX-11c Accounting feesManagement $12,915$12,915
IX-11d Lobbying feesPrograms $36,461$36,461
IX-11g Other fees for servicesPrograms $38,000 · Management $11,058$49,058
IX-13 Office expensesManagement $3,960$3,960
IX-16 OccupancyManagement $1,714$1,714
IX-17 TravelPrograms $30,521$30,521
IX-19 Conferences, conventions and meetingsPrograms $2,735$2,735
IX-20 InterestManagement $2,922$2,922
IX-23 InsuranceManagement $2,001$2,001
IX-24 Other expenses (24a–d)Programs $18,465 · Management $324$18,789
IX-24e All other expensesPrograms $46$46
IX-25 Total functional expensesPrograms $126,228 · Management $106,199 · Fundraising $0$232,427
Part X · Balance sheet $52,461 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $66,814$42,461
X-4 Accounts receivableStart of year $1,656$10,000
X-16 Total assetsStart of year $284,005$52,461
X-17 Accounts payable and accrued expensesStart of year $9,040$9,037
X-25 Other liabilitiesStart of year $114,568$77,049
X-26 Total liabilitiesStart of year $123,608$86,086
X-27 Net assets without donor restrictionsStart of year $160,397−$33,625
X-32 Total net assets or fund balancesStart of year $160,397−$33,625
X-33 Total liabilities and net assetsStart of year $284,005$52,461
Part XI · Reconciliation of net assets −$33,625 net assets at year end
XI-1 Total revenue$131,414
XI-2 Total expenses$232,427
XI-3 Revenue less expenses−$101,013
XI-4 Net assets at start of year$160,397
XI-7 Investment expenses$1,272
XI-8 Prior period adjustments−$104,181
XI-9 Other changes in net assets$9,900
XI-10 Net assets at end of year−$33,625

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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