AMERICAN BOARD OF OPTICIANRY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF OPTICIANRY (EIN 52-1147697)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202231369349307268
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T12:02:41-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 111986323 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCUM LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1899 L STREET NW SUITE 850 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521147697 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BOARD OF OPTICIANRY AND | BusinessNameLine1Txt |
| Business Name Line2 | NATIONAL CONTACT LENS EXAMINERS INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7037195800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 N UPPER STREET NO 201 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARRI RIVERA | PersonNm |
| Person Title | CO-CHAIR | PersonTitleTxt |
| Phone | 7037195800 | PhoneNum |
| Signature | 2022-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CARRI | PersonFirstNm |
| Person Last | RIVERA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANK H SMITH | PreparerPersonNm |
| PTIN | P00639053 | PTIN |
| Phone | 2022274000 | PhoneNum |
| Preparation | 2022-05-16 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CARRI RIVERA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 N UPPER STREET NO 201 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,870,970 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ABO-NCLE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | RECOGNIZE QUALIFIED OPHTHALMIC DISPENSERS AT VARIOUS LEVELS OF PROFICIENCY FOR CONSUMERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 106 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,116,799 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,789,355 | CYProgramServiceRevenueAmt |
| PY Investment Income | $352,533 | PYInvestmentIncomeAmt |
| CY Investment Income | $71,565 | CYInvestmentIncomeAmt |
| PY Other Revenue | $18,839 | PYOtherRevenueAmt |
| CY Other Revenue | $10,050 | CYOtherRevenueAmt |
| PY Total Revenue | $3,488,171 | PYTotalRevenueAmt |
| CY Total Revenue | $2,870,970 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $446,875 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $179,725 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $494,683 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $531,402 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,073,542 | PYOtherExpensesAmt |
| CY Other Expenses | $1,351,928 | CYOtherExpensesAmt |
| PY Total Expenses | $3,015,100 | PYTotalExpensesAmt |
| CY Total Expenses | $2,063,055 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $473,071 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $807,915 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,831,350 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,919,258 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $549,567 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $295,884 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,281,783 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,623,374 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AMERICAN BOARD OF OPTICIANRY AND NATIONAL CONTACT LENS EXAMINERS, INC.'S (ABO-NCLE) MISSION IS TO IDENTIFY QUALIFIED EYEWEAR PROVIDERS BY EXAMINATION, URGE GROWTH OF OPTICAL SKILLS WITH CONTINUING EDUCATION AND APPROVE CONTINUING EDUCATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | EXAMINATIONS - MAINTAIN AND ADMINISTER THE NATIONAL OPTICIANRY COMPETENCY EXAM, THE ADVANCED OPTICIANRY COMPETENCY EXAM, AND THE MASTER IN OPHTHALMIC OPTICS PROGRAM. ADOPT CONTINUING EDUCATION REQUIREMENTS FOR RECERTIFICATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RECERTIFICATION - WE PAID FOR NEW CERTIFICATES TO BE SENT OUT TO ALL RENEWALS IN ORDER TO STOP SENDING, EVERY YEAR, STICKERS TO BE AFFIXED GM THE CERTIFICATES THAT USED TO CONTAIN "EXPIRATION DATES." INSTEAD, NOW, THERE IS ONE CERTIFICATE, WITH AN UPFRONT COST TO ABO, BUT MUCH LESS EXPENSE GOING FORWARD. WE NOW ISSUE CARDS WITH EXPIRATION DATES AND CLEANED UP THE WALL CERTIFICATES. THAT MEANS THAT ALL 10,000 CURRENT CERTIFICANTS GOT NEW ENGRAVED WALL CERTIFICATES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AWARENESS AND OUTREACH - THE AWARENESS AND OUTREACH PROGRAM INVOLVES OUR ATTENDANCE AT STATE SOCIETY CONFERENCES, CORPORATE CONFERENCES, AND REGIONAL MEETINGS/CONFERENCES. WE PROVIDE FINANCIAL AND OTHER SUPPORT TO NON-PROFIT OPTICIANRY PROGRAMS IN ORDER TO PROMOTE THE NEED FOR CERTIFICATION AND CONTINUING EDUCATION IN THE FIELDS OF OPTICIANRY AND CONTACT LENS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES MORRIS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7037195800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 N UPPER STREET NO 201 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAVE MELDRUM | ||||||
| CHAIR | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CARRI RIVERA | ||||||
| CHAIR | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SANDY BROWN | ||||||
| VICE CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DANNY THOMAS | ||||||
| VICE CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TOM BARRACATO | ||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BW PHILLIPS | ||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RUSS FRITZ | ||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PHERNELL WALKER | ||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JANET ACARA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LADONNA BUCKNER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CURT DUFF | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROY FERGUSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DIANN FINISECY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BEV HARPER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SHERRIE LEE YOUNG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PABLO MERCADO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TINA PALUMBO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARYANN SANTOS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BERNIE STEWART | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BILL UNDERWOOD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BLAIR WONG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PROMETRIC | |||||
| PO BOX 223608 | PITTSBURGH | PA | 15251 | EXAM ADMINISTRATION SERVICES | $608,625 |
| MORRIS & MORRIS PSC | |||||
| 217 N UPPER STREET | LEXINGTON | KY | 40507 | PROFESSIONAL MANAGEMENT SERVICES | $360,000 |
| GRF CPAS AND ADVISORS | |||||
| 4550 MONTGOMERY AVE SUITE 800 N | BETHESDA | MD | 20814 | OUTSOURCED ACCOUNTING | $127,520 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RECERTIFICATION FEES | 900099 | $1,387,435 | $1,387,435 |
| EXAMINATION FEES | 900099 | $1,136,070 | $1,136,070 |
| CONT. EDU. CERTIF FEES | 900099 | $236,708 | $236,708 |
| OTHER FEES | 900099 | $29,142 | $29,142 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,789,355 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,565 | TotalRevenueColumnAmt |
| Exclusion | $71,565 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,886 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,886 | TotalRevenueColumnAmt |
| Exclusion | $1,886 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SHIPPING & MERCHANDISE | 900099 | $7,964 | $7,964 |
| RESTITUTION | 900099 | $200 | $200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,164 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,870,970 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,797,519 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $73,451 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,725 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $382,006 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,403 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,883 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,110 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $360,000 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $845 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,444 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,751 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,185 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,422 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,956 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,000 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,157 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $728 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,603 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $620 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| EXAM ADMINISTRATION | $331,579 |
| MISCELLANEOUS EXPENSES | $18,126 |
| TAXES | $512 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,063,055 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $542,453 | BOYAmt |
| EOY | $995,715 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,238 | BOYAmt |
| EOY | $88,131 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,035 | BOYAmt |
| EOY | $10,660 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,899 | BOYAmt |
| EOY | $59,368 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,133,268 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $634,063 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $465,436 | BOYAmt |
| EOY | $499,205 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,547,289 | BOYAmt |
| EOY | $3,266,179 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,831,350 | BOYAmt |
| EOY | $4,919,258 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $283,617 | BOYAmt |
| EOY | $150,596 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $265,950 | BOYAmt |
| EOY | $145,288 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $549,567 | BOYAmt |
| EOY | $295,884 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,281,783 | BOYAmt |
| EOY | $4,623,374 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,281,783 | BOYAmt |
| EOY | $4,623,374 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,831,350 | BOYAmt |
| EOY | $4,919,258 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $807,915 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $506,969 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $1,707 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $25,000 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $45,231 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,654 | DepreciationAmt |
| Book Value | $16,577 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,088,037 | OtherCostOrOtherBasisAmt |
| Depreciation | $605,409 | DepreciationAmt |
| Book Value | $482,628 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $499,205 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEARS ENDED JUNE 30, 2021 AND 2020, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE COMBINED FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS, AND THERE ARE CURRENTLY NO EXAMINATIONS IN PROCESS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| NATIONAL ACADEMY OF OPTICIANRY | |||||||
| 8401 CORPORATE DRIVE SUITE 605 | LANDOVER | MD | 20785 | 382177815 | 501(C)(3) | $72,500 | BOARD APPROVED GRANT |
| OPTICIANS ASSOCIATION OF AMERICA | |||||||
| 4064 E FIR HILL DRIVE | LAKELAND | TN | 38002 | 135573087 | 501(C)(6) | $72,500 | BOARD APPROVED GRANT |
| NATIONAL FEDERATION OF OPTICIANRY SCHOOLS | |||||||
| 9450 BENN ROAD | PARMA | MI | 49269 | 541964270 | 501(C)(3) | $15,000 | BOARD APPROVED GRANT |
| OPTICIANS ASSOCIATION OF KENTUCKY | |||||||
| 233 SOUTH POINT DRIVE | LEXINGTON | KY | 40515 | $5,000 | BOARD APPROVED GRANT | ||
| OPTICIANS ASSOCIATION OF OHIO | |||||||
| PO BOX 578 | MILFORD | OH | 45150 | 346571415 | 501(C)(6) | $6,000 | BOARD APPROVED GRANT |
| PROFESSIONAL OPTICIANS OF FLORIDA | |||||||
| PO BOX 1296 | CRAWFORDVILLE | FL | 32326 | 592114923 | 501(C)(6) | $6,000 | BOARD APPROVED GRANT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 4 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ABO-NCLE WORKS WITH THE GRANTEE ORGANIZATIONS TO ENSURE COMPLIANCE WITH REGULATORY OVERSIGHT AND THE CONTRACTUAL OBLIGATIONS OF THE GRANT. ABO-NCLE REQUIRES DOCUMENTATION AND EXPLANATION OF THE UTILIZATION OF MONIES FROM ABO-NCLE. FURTHERMORE, THE GRANTEE IS REQUIRED TO PROVIDE PERIODIC WRITTEN SUBSTANTIATIONS AND SCHEDULES THAT REPORT ON GRANT USAGE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | ABO-NCLE HIRED AN UNRELATED MANAGEMENT COMPANY, MORRIS & MORRIS, PSC TO PROVIDE EXECUTIVE DIRECTOR SERVICES ALONG WITH OTHER STAFFING SERVICES, OVERHEAD, ETC. FOR THE YEAR ENDED JUNE 30, 2021, AND PAID $360,000 TO MORRIS & MORRIS, PSC IN 2020 REPORTABLE COMPENSATION FOR THESE SERVICES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FEDERAL FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS. IT IS THEN REVIEWED BY THE EXECUTIVE AND FINANCE COMMITTEES INDEPENDENTLY. THE FEDERAL FORM 990 IS THEN SENT TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST AGREEMENT AND THE BYLAWS OUTLINE THE BOARD MEMBERS RESPONSIBILITY IN MATTERS WHERE A CONFLICT MIGHT EXIST. IN ADDITION, THE BOARD OF DIRECTORS, DURING EXECUTIVE SESSION, DISCUSS POSSIBLE CONFLICTS AND DETERMINE THE APPROPRIATE COURSE OF ACTION. FINALLY, A REPORTING STRUCTURE HAS BEEN ESTABLISHED SO AS TO INFORM ABO-NCLE OF ANY POTENTIAL CONFLICTS OF INTEREST BY EMPLOYEES AND/OR BOARD MEMBERS, WHICH THEN RESULTS IN AN INVESTIGATION INTO ANY SUCH ALLEGATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND THE FILED FEDERAL FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | RETURNED GRANTS 25,000. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDUCATIONAL FOUNDATION IN OPHTHALMIC OPTICS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 N UPPER STREET | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 416035017 | EIN |
| Primary Activities | TO PROMOTE DEVELOPMENT OF STUDY IN THE FIELD OF OPHTHALMIC OPTICS | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABONCLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |