AMERICAN BOARD OF OPTICIANRY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF OPTICIANRY (EIN 52-1147697)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-07
- IRS object ID
- 202621279349303642
- Schema version
- 2024v5.5
- 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 | 2026-05-07T16:46:45-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390974031 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEGNER CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 419 N LEE ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223142301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | 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 | 711 MILLPOND RD | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40514 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NICOLE MCGINNIS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7037195800 | PhoneNum |
| Signature | 2026-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ADAM KUCZYNSKI CPA | PreparerPersonNm |
| PTIN | P01560606 | PTIN |
| Phone | 7035190990 | PhoneNum |
| Preparation | 2026-05-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | NICOLE MCGINNIS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 711 MILLPOND RD | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40514 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,933,515 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | 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 | 11 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $30,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,814,106 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,068,563 | CYProgramServiceRevenueAmt |
| PY Investment Income | $104,743 | PYInvestmentIncomeAmt |
| CY Investment Income | $150,731 | CYInvestmentIncomeAmt |
| PY Other Revenue | $27,945 | PYOtherRevenueAmt |
| CY Other Revenue | $32,757 | CYOtherRevenueAmt |
| PY Total Revenue | $2,976,794 | PYTotalRevenueAmt |
| CY Total Revenue | $3,252,051 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $48,722 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $968,488 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $781,736 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $803,911 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,322,640 | PYOtherExpensesAmt |
| CY Other Expenses | $1,734,549 | CYOtherExpensesAmt |
| PY Total Expenses | $3,153,098 | PYTotalExpensesAmt |
| CY Total Expenses | $3,506,948 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$176,304 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$254,897 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,696,826 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,390,522 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $382,723 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $747,358 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,314,103 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,643,164 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | AMERICAN BOARD OF OPTICIANRY AND NATIONAL CONTACT LENS EXAMINERS, INC.'S (ABO-NCLE) MISSION IS TO IDENTIFY QUALIFIED OPHTHALMIC PROVIDERS BY EXAMINATION AND CONTINUING EDUCATION, AND TO ENCOURAGE AND SUPPORT THE PROFESSION THROUGH GROWTH OF OPHTHALMIC SKILLS AND ABILITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | EXAMINATIONS: ABO & NCLE DEVELOPS, MAINTAINS, AND ADMINISTERS NATIONAL CERTIFICATION EXAMINATIONS AND ADVANCED/MASTER-LEVEL CREDENTIALING PROGRAMS IN OPTICIANRY AND CONTACT LENS TECHNOLOGY TO ASSESS AND VALIDATE MINIMUM COMPETENCY FOR PROFESSIONAL PRACTICE. THE ORGANIZATION ALSO ESTABLISHES CONTINUING EDUCATION REQUIREMENTS FOR RENEWAL AND RECERTIFICATION AND WORKS WITH STATE LICENSING BOARDS TO SUPPORT LICENSURE STANDARDS AND PUBLIC PROTECTION ACROSS THE UNITED STATES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CERTIFICATION & CONTINUING EDUCATION: ABO & NCLE ADMINISTERS RECERTIFICATION BY REVIEWING AND APPROVING CONTINUING EDUCATION, MAINTAINING RECORDS OF EDUCATION AND CERTIFICATION ELIGIBILITY, RENEWING CERTIFICATION FOR QUALIFIED INDIVIDUALS, AND PROVIDING OFFICIAL CERTIFICATION RECORDS AND VERIFICATION OF CERTIFICATION STATUS. THESE ACTIVITIES SUPPORT ONGOING PROFESSIONAL COMPETENCY AND HELP ENSURE CERTIFICANTS REMAIN CURRENT IN THE FIELD. ABO & NCLE REVIEWS AND APPROVES CONTINUING EDUCATION COURSES AND PROVIDERS, MAINTAINS RECORDS OF APPROVED COURSEWORK AND CERTIFICANT COMPLIANCE, AND ADMINISTERS CONTINUING EDUCATION REQUIREMENTS FOR RENEWAL AND RECERTIFICATION. THESE ACTIVITIES SUPPORT ONGOING PROFESSIONAL COMPETENCY AND HELP ENSURE CERTIFICANTS REMAIN CURRENT IN THE FIELD. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AWARENESS AND OUTREACH - ABO & NCLE'S AWARENESS AND OUTREACH PROGRAM INCLUDES PARTICIPATION IN PROFESSIONAL CONFERENCES, LICENSING BOARD MEETINGS, AND INDUSTRY EVENTS TO PROMOTE CERTIFICATION, CONTINUING EDUCATION, AND PROFESSIONAL COMPETENCY IN OPTICIANRY AND CONTACT LENSES. PROGRAM ACTIVITIES IN 2025 ALSO INCLUDED MISSION-RELATED SUPPORT FOR OUTREACH INITIATIVES ALIGNED WITH THE ORGANIZATION'S STRATEGIC OBJECTIVES. | 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 11 | 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 | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GRF CPAS ADVISORS | PersonNm |
| Phone | 3019519090 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVENUE SUITE 650N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| SHERRIE LEE YOUNG | ||||||||
| CHAIR | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BILL UNDERWOOD | ||||||||
| CHAIR | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PHERNELL WALKER | ||||||||
| CHAIR-ELECT | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LEDONNA BUCKNER | ||||||||
| CHAIR-ELECT | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DOUG PELKEY | ||||||||
| TREASURER | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARY SEGUITI | ||||||||
| TREASURER | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PABLO MERCADO | ||||||||
| SECRETARY | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LANARD ATKINS | ||||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CURT DUFF | ||||||||
| IMMEDIATE PAST CHAIR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SANDY BROWN | ||||||||
| IMMEDIATE PAST CHAIR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BOB REYNOLDS | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GEORGE BOURQUE JR | ||||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CIRA COLLINS | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KELLI KOENIGSBERG | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DIANNA FINISECY | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| BRYAN GOH | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TINA PALUMBO | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TOM BARRACATO | ||||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JANET ACARA | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| SCOTT SAMPLES | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTIE YEE | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| NICOLE MCGINNIS | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $71,562 | $0 | $44,371 | |||
| NAOMI MUNDY | ||||||||
| DIRECTOR - INDUSTRY RELATIONS, MARKETING & MEMBER | 40.00 | $106,254 | $0 | $40,402 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $177,816 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $84,773 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|
| PROMETRIC | |||||||||
| PO BOX 223608 | PITTSBURGH | PA | 15251 | EXAM ADMINISTRATION SERVICES | $383,354 | ||||
| MORRIS & MORRIS PSC | |||||||||
| 217 N UPPER STREET | LEXINGTON | KY | 40507 | MANAGEMENT SERVICES & GENERAL COUNSEL | $298,125 | ||||
| GELMAN ROSENBERG & FREEDMAN | |||||||||
| 4550 MONTGOMERY AVE 800N | BETHESDA | MD | 20814 | OUTSOURCED ACCOUNTING | $137,879 | ||||
| WBT SYSTEMS | |||||||||
| IT CONSULTING | $100,594 | BLOCK 2 HARCOURT CENTRE HARCOURT ST | DUBLIN | EI | D02 DX37 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXAMINATION FEES | 611710 | $1,407,025 | $1,407,025 |
| CERTIFICATION FEES | 611710 | $1,389,638 | $1,389,638 |
| CONTINUING EDUCATION C | 611710 | $271,900 | $271,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,068,563 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $115,744 | TotalRevenueColumnAmt |
| Exclusion | $115,744 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $716,451 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $681,464 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $34,987 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,987 | TotalRevenueColumnAmt |
| Exclusion | $34,987 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,934 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,934 | TotalRevenueColumnAmt |
| Exclusion | $4,934 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,823 | TotalRevenueColumnAmt |
| Exclusion | $27,823 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $27,823 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,252,051 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,068,563 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $183,488 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $968,488 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,793 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,239 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,282 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,930 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,667 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,368 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,505 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,833 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,318 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $686 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,602 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $246,102 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,774 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,527 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,490 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,247 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $705 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| EXAM ADMINISTRATION | $387,934 |
| SUBSCRIPTIONS AND PUBLI | $302 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,156 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,506,948 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,002 | BOYAmt |
| EOY | $323,383 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,192 | BOYAmt |
| EOY | $85,392 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,104 | BOYAmt |
| EOY | $107,550 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,903,443 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,414,068 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $541,309 | BOYAmt |
| EOY | $489,375 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,336,640 | BOYAmt |
| EOY | $3,209,037 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,186 | BOYAmt |
| EOY | $175,785 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,393 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,696,826 | BOYAmt |
| EOY | $4,390,522 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,223 | BOYAmt |
| EOY | $230,938 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,500 | BOYAmt |
| EOY | $216,420 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $300,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,723 | BOYAmt |
| EOY | $747,358 | 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 | $4,314,103 | BOYAmt |
| EOY | $3,643,164 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,314,103 | BOYAmt |
| EOY | $3,643,164 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,696,826 | BOYAmt |
| EOY | $4,390,522 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$254,897 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $232,818 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$648,860 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $59,248 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,623 | DepreciationAmt |
| Book Value | $34,625 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,844,195 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,389,445 | DepreciationAmt |
| Book Value | $454,750 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $489,375 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO UNITED OPTICIANS ASSOCIATION | Desc |
| Amt | $300,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $300,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $3,467,551 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $232,818 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$17,318 | OtherRevenueAmt |
| Revenue Not Reported | $215,500 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,252,051 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,252,051 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,138,490 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $648,860 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $648,860 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,489,630 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $17,318 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $17,318 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,506,948 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INVESTMENT FEES REPORTED ON FORM 990, PART IX, LINE 11F -17,318. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON FORGIVENESS OF AMOUNTS DUE FROM UNITED OPTICIANS ASSOCIATION 648,860. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| UNITED OPTICIANS ASSOCIATION INC | ||||||||
| PO BOX 910130 | LEXINGTON | KY | 40591 | 612194030 | 501(C)(6) | $505,235 | $0 | GENERAL SUPPORT |
| THE SOUTH CAROLINA ASSOCIATION OF OPTICIANS | ||||||||
| PO BOX 8185 | GREENVILLE | SC | 29604 | 570626268 | 501(C)(6) | $10,000 | $0 | GENERAL SUPPORT |
| EDUCATIONAL FOUNDATION IN OPHTHALMIC OPTICS | ||||||||
| 217 N UPPER ST | LEXINGTON | KY | 40507 | 416035017 | 501(C)(3) | $30,000 | $0 | GENERAL SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 2 | 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 (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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: | LOSS ON FORGIVENESS OF AMOUNTS DUE FROM UNITED OPTICIANS ASSOCIATION -648,860. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| EDUCATIONAL FOUNDATION IN OPHTHALMIC OPTICS | ||||||||||
| 217 N UPPER STREET | LEXINGTON | KY | 40507 | 416035017 | TO PROMOTE DEVELOPMENT OF STUDY IN THE FIELD OF OPHTHALMIC OPTICS | MN | 501(C)(3) | LINE 12A, I | AMERICAN BOARD OF OPTICIANRY AND NATIONAL CONTACT LENS EXAMINERS INC | Yes (1) |
| UNITED OPTICIANS ASSOCIATION INC | ||||||||||
| PO BOX 910130 | LEXINGTON | KY | 40591 | 612194030 | TO ADVANCE THE OPTICIANRY PROFESSION THROUGH EDUCATION AND ADVOCACY | KY | 501(C)(6) | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | 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 | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |