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Hawaii Optometric Association FY2020 filing

Not tax-deductible

Aiea, HI501(c)(6)Mutual / membership EIN 99-0270974Revenue $208K in FY2020Latest return filed Apr 22, 2025

On file with the IRSAiea, HITax-exempt since Mar 1992

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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.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
69¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
0 of 5
filings with a surplus
Average deficit $44K a year · 16% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$208K
Spent
$320K
To programs
69%
Net assets
$108K
By yearFY2020–FY2024
Revenue
$208K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$208K
FY2021$235K
FY2022$293K
FY2023$380K
FY2024$296K
Expenses
$320K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$320K
FY2021$245K
FY2022$343K
FY2023$389K
FY2024$334K
Net assets
$108K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$108K
FY2021$99K
FY2022$49K
FY2023$40K
FY2024$105K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 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 Mar 1992.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $222K Management & general 31% · $98K

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

Something off? Claim to add context

Who runs it and what they're paid

15 people listed on the 990.

Part VII, Section A · reportable compensation
Liane Casuga
President
$0Pt VII · Sec A
Kevin Tsuda
Im. Past Pre
$0Pt VII · Sec A
Jana Murakami
President El
$0Pt VII · Sec A
$0Pt VII · Sec A
Michael Dash
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Joanna Ma
Oahu Directo
$0Pt VII · Sec A
Maile Miki
Oahu Directo
$0Pt VII · Sec A
See Hawaii Optometric Association executive salaries →

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

Promotes understanding, improves optometry, and raises professional standards for eye care.

Questions for Hawaii Optometric Association

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1 program · in their own filed words · FY2020
01

The annual convention provides a venue where members can get to know more about each other and share their experiences through constructive dialog. In addition, the association conducts technical seminars which allow members to grow professionally.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$208K
Ln 12
Gifts and grantsLn 1h$176K
Fees for servicesLn 2g$29K
Other incomeLn 4–11$2K
Money outPt IX
$320K
Ln 25
Programscol B$222K
Managementcol C$98K
Owns and owesPt X
$108K
net assets · Ln 32
Cash and savingsLn 1–2$108K
Total assetsLn 16$108K
LiabilitiesLn 26$0
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$176K
Fees for servicesLn 2g$29K
Other incomeLn 4–11$2K
Total revenueLn 12$208K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$102K
Cash and savings togetherLn 1–2$108K
Total assetsLn 16$108K
LiabilitiesLn 26$0
Net assetsLn 32$108K
OperationsPt I, VI
EmployeesI 51
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$215K$108K
Total assetsLn 16$215K$108K
LiabilitiesLn 26$0$0
Net assetsLn 32$215K$108K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$197K$197K
Other salaries and wagesLn 7$72K$72K
Other employee benefitsLn 9$461$461
Payroll taxesLn 10$5K$5K
Accounting feesLn 11c$875$875
Office expensesLn 13$13K$13K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$20K$19K$1K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$3K$1K$2K
Total functional expensesLn 25$320K$222K$98K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Apr 22, 2025 $296K$334K−$38K$105K 990 PDF
FY2023Filed with the IRS Apr 26, 2024 $380K$389K−$9K$40K 990 PDF
FY2022Filed with the IRS May 10, 2023 $293K$343K−$50K$49K 990 PDF
FY2021Filed with the IRS May 10, 2022 $235K$245K−$10K$99K 990 PDF
FY2020 ViewingFiled with the IRS Sep 30, 2021 $208K$320K−$112K$108K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $208,106 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $296,105$176,358
I-9 Program service revenuePrior year $69,785$29,400
I-10 Investment incomePrior year $25,286$0
I-11 Other revenuePrior year $2,114$2,348
I-12 Total revenuePrior year $393,290$208,106
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $148,765$196,911
I-15 Salaries and benefitsPrior year $78,095$77,346
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $84,416$46,072
I-18 Total expensesPrior year $311,276$320,329
I-19 Revenue less expensesPrior year $82,014−$112,223
Part VI · Governance 15 of 15 board members independent, 2 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $208,106 across 6 lines filed
VIII-1b Membership dues$169,525
VIII-1f All other contributions, gifts and grants$6,833
VIII-1h Total contributions, gifts and grants$176,358
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $29,400$29,400
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,348$2,348
VIII-12 Total revenueRelated to mission $31,748$208,106
Part IX · Statement of functional expenses $320,329 across 10 lines filed
IX-4 Benefits paid to or for membersPrograms $196,911$196,911
IX-7 Other salaries and wagesManagement $72,000$72,000
IX-9 Other employee benefitsManagement $461$461
IX-10 Payroll taxesManagement $4,885$4,885
IX-11c Accounting feesManagement $875$875
IX-13 Office expensesManagement $13,063$13,063
IX-17 TravelPrograms $4,412$4,412
IX-19 Conferences, conventions and meetingsPrograms $19,413 · Management $1,067$20,480
IX-23 InsuranceManagement $4,021$4,021
IX-24 Other expenses (24a–d)Programs $1,221 · Management $2,000$3,221
IX-25 Total functional expensesPrograms $221,957 · Management $98,372 · Fundraising $0$320,329
Part X · Balance sheet $107,911 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $118,581$6,358
X-2 Savings and temporary cash investmentsStart of year $96,219$101,553
X-16 Total assetsStart of year $214,800$107,911
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $214,800$107,911
X-32 Total net assets or fund balancesStart of year $214,800$107,911
X-33 Total liabilities and net assetsStart of year $214,800$107,911
Part XI · Reconciliation of net assets $107,911 net assets at year end
XI-1 Total revenue$208,106
XI-2 Total expenses$320,329
XI-3 Revenue less expenses−$112,223
XI-4 Net assets at start of year$214,800
XI-5 Net unrealized gains (losses) on investments$5,334
XI-10 Net assets at end of year$107,911

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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