THE INTERNATIONAL JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPHT: Form 990, tax year 2024
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- Organization
- THE INTERNATIONAL JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPHT (EIN 23-7088065)
- Tax period
- 2024-08-01 to 2025-07-31
- Filed
- 2026-06-12
- IRS object ID
- 202601639349301600
- 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 | 2026-06-12T15:05:29-05:00 | ReturnTs |
| Tax Period End | 2025-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 121 WEST BRIDGE STREET | AddressLine1Txt |
| City | OWATONNA | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237088065 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL JOINT COMMISSION ON ALLIED | BusinessNameLine1Txt |
| Business Name Line2 | HEALTH PERSONNEL IN OPHTHALMOLOGY INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 6517312944 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 WOODLANE DRIVE | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 551252995 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LYNN D ANDERSON PHD | PersonNm |
| Person Title | CEO/CORPORATE SECRETARY | PersonTitleTxt |
| Phone | 6517312944 | PhoneNum |
| Signature | 2026-06-11 | 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 | JUSTIN HARTERT | PreparerPersonNm |
| PTIN | P02236744 | PTIN |
| Phone | 5074467100 | PhoneNum |
| Preparation | 2026-06-11 | 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) |
|---|---|---|
| Principal Officer | LYNN D ANDERSON PHD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 WOODLANE DRIVE | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 551252995 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,394,686 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.JCAHPO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE GLOBAL, EQUITABLE, AND COMPREHENSIVE EYE HEALTH THROUGH PROGRAM ACCREDITATION, AND THE EDUCATION, CERTIFICATION, SUPPORT OF ALLIED OPHTHALMIC PERSONNEL (AOP) FOR THE EYE CARE TEAM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $64,000 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $50,100 | PYContributionsGrantsAmt |
| CY Contributions Grants | $48,350 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,201,037 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,213,947 | CYProgramServiceRevenueAmt |
| PY Investment Income | $50,389 | PYInvestmentIncomeAmt |
| CY Investment Income | $83,814 | CYInvestmentIncomeAmt |
| PY Other Revenue | $49,804 | PYOtherRevenueAmt |
| CY Other Revenue | $48,575 | CYOtherRevenueAmt |
| PY Total Revenue | $4,351,330 | PYTotalRevenueAmt |
| CY Total Revenue | $4,394,686 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,246,953 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,976,505 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,098,619 | PYOtherExpensesAmt |
| CY Other Expenses | $2,115,031 | CYOtherExpensesAmt |
| PY Total Expenses | $4,345,572 | PYTotalExpensesAmt |
| CY Total Expenses | $4,091,536 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,758 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $303,150 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,712,993 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,380,194 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $700,460 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $586,314 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,012,533 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,793,880 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE GLOBAL, EQUITABLE, AND COMPREHENSIVE EYE HEALTH THROUGH PROGRAM ACCREDITATION, AND THE EDUCATION, CERTIFICATION, SUPPORT OF ALLIED OPHTHALMIC PERSONNEL (AOP) FOR THE EYE CARE TEAM. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,506,079 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $4,155,947 | RevenueAmt |
| Desc | THE ORGANIZATION FACILITATES EYE CARE BY ENCOURAGING THE ESTABLISHMENT OF MEDICALLY ORIENTED EDUCATION PROGRAMS FOR ALLIED HEALTH PERSONNEL IN OPHTHALMOLOGY, DEVELOPING STANDARDS OF EDUCATION AND TRAINING (RE) CERTIFYING, AND ENCOURAGING CONTINUING OCCUPATIONAL DEVELOPMENT. | Desc |
| Total Program Service Expenses | $2,506,079 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 24 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAURIE TIMP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6517317232 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 WOODLANE DRIVE | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55125 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 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 |
|---|---|---|---|---|---|---|---|---|
| MICHAEL STEWART MD | ||||||||
| PRESIDENT | 5.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES TSAI MD MBA FACS | ||||||||
| IMMEDIATE PAST PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICHARD ALLEN | ||||||||
| PRESIDENT ELECT, SECRETARY OF EDUCATION INTERIM | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILLIAM F ASTLE MD FRCSC DIPL ABO | ||||||||
| SECRETARY | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PRASHANT GARG MD | ||||||||
| TREASURER | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| VASUDHA PANDAY | ||||||||
| SECRETARY OF CERTIFICATION | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NATALIE LOYCANO COMT ROUB OSA | ||||||||
| DIRECTOR AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KARL GOLNIK MD MED | ||||||||
| CO-SECRETARY OF INTERNATIONAL | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM EHLERS MD | ||||||||
| FOUNDATION PRESIDENT | 5.00 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JEANNINE BAYARD BSNMPH | ||||||||
| PUBLIC ADVISOR | 5.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SANDEEP GROVER MD | ||||||||
| DIRECTOR AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RV PAUL CHAN MD MSC MBA FACS | ||||||||
| CO-SECRETARY OF INTERNATIONAL RELATIONS | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| APRIL Y MAA MD | ||||||||
| DIRECTOR AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CARLA BLACKBURN COMT ROUB CDOS | ||||||||
| DIRECTOR AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LINDA TSAI MD FACS | ||||||||
| SECRETARY OF PUBLIC AFFAIRS | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LYNN ANDERSON PHD | ||||||||
| CORPORATE SECRETARY/CEO | 50.00 | 5.00 | Yes (X) | $302,836 | $0 | $28,982 | ||
| EVAN JACOBSON | ||||||||
| DIRECTOR OF IT AND WEB | 45.00 | 0.00 | $105,722 | $0 | $15,328 | Yes (X) | ||
| MATTI KOIVULA | ||||||||
| DIRECTOR OF LEARNING & DEVELOPMENT | 45.00 | 0.00 | $108,925 | $0 | $3,977 | Yes (X) | ||
| LAURIE TIMP | ||||||||
| CONTROLLER | 45.00 | 0.00 | $110,256 | $0 | $18,722 | Yes (X) | ||
| CRAIG SIMMS | ||||||||
| DIRECTOR OF CERTIFICATION | 45.00 | 0.00 | $126,690 | $0 | $0 | Yes (X) | ||
| WADE DELK | ||||||||
| PUBLIC AFFAIRS & FOUNDATION | 45.00 | 0.00 | $111,987 | $0 | $6,932 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $866,416 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $73,941 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $23,500 | RelatedOrganizationsAmt |
| All Other Contributions | $24,850 | AllOtherContributionsAmt |
| Total Contributions | $48,350 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CERTIFICATION AND EDUC | 541610 | $3,947,072 | $3,889,072 | $58,000 |
| PROG APPROVAL FEES | 541610 | $230,327 | $230,327 | |
| PRODUCT FEES | 541610 | $26,885 | $26,885 | |
| PROGRAM SERV REIMB | 541610 | $9,663 | $9,663 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,213,947 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $83,814 | TotalRevenueColumnAmt |
| Exclusion | $83,814 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,000 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,000 | TotalRevenueColumnAmt |
| Exclusion | $12,000 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER REVENUE | 611710 | $30,575 | $30,575 | |
| ADVERTISING | 541860 | $6,000 | $6,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $36,575 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,394,686 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,155,947 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $64,000 | UnrelatedBusinessRevenueAmt |
| Exclusion | $126,389 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $391,907 | TotalAmt |
| Program Services | $337,040 | ProgramServicesAmt |
| Management And General | $54,867 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,338,484 | TotalAmt |
| Program Services | $645,189 | ProgramServicesAmt |
| Management And General | $693,295 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,508 | TotalAmt |
| Program Services | $68,466 | ProgramServicesAmt |
| Management And General | $70,042 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,606 | TotalAmt |
| Program Services | $60,496 | ProgramServicesAmt |
| Management And General | $47,110 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,908 | TotalAmt |
| Management And General | $69,908 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,791 | TotalAmt |
| Management And General | $18,791 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,704 | TotalAmt |
| Program Services | $313,640 | ProgramServicesAmt |
| Management And General | $33,064 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,595 | TotalAmt |
| Program Services | $319,854 | ProgramServicesAmt |
| Management And General | $75,741 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,573 | TotalAmt |
| Program Services | $162,114 | ProgramServicesAmt |
| Management And General | $127,459 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,590 | TotalAmt |
| Management And General | $94,590 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,826 | TotalAmt |
| Program Services | $88,156 | ProgramServicesAmt |
| Management And General | $21,670 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,307 | TotalAmt |
| Program Services | $259,043 | ProgramServicesAmt |
| Management And General | $2,264 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,947 | TotalAmt |
| Management And General | $163,947 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PUBLICATIONS - PRINTING | $252,081 | $252,081 | |
| BAD DEBT | $112,709 | $112,709 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,091,536 | TotalAmt |
| Program Services | $2,506,079 | ProgramServicesAmt |
| Management And General | $1,585,457 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,745 | BOYAmt |
| EOY | $113,228 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,224 | BOYAmt |
| EOY | $321,932 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,731 | BOYAmt |
| EOY | $46,957 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,900 | BOYAmt |
| EOY | $118,001 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $559,342 | BOYAmt |
| EOY | $415,649 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,460,199 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,687,754 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $619,628 | BOYAmt |
| EOY | $772,445 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,333,299 | BOYAmt |
| EOY | $1,484,346 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $746,124 | BOYAmt |
| EOY | $107,636 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,712,993 | BOYAmt |
| EOY | $3,380,194 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,763 | BOYAmt |
| EOY | $299,057 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $287,178 | BOYAmt |
| EOY | $269,735 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,519 | BOYAmt |
| EOY | $17,522 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $700,460 | BOYAmt |
| EOY | $586,314 | 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 | $3,012,533 | BOYAmt |
| EOY | $2,793,880 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,012,533 | BOYAmt |
| EOY | $2,793,880 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,712,993 | BOYAmt |
| EOY | $3,380,194 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $303,150 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $67,466 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $58 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$589,327 | 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 A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,800 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,100 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,350 | CurrentTaxYearAmt |
| Total | $279,250 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,843,288 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,938,962 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,149,182 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,111,437 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,155,947 | CurrentTaxYearAmt |
| Total | $20,198,816 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,889,288 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,026,762 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,196,182 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,161,537 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,204,297 | CurrentTaxYearAmt |
| Total | $20,478,066 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $20,478,066 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $49,534 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,936 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,380 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $62,389 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $95,814 | CurrentTaxYearAmt |
| Total | $300,053 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $49,534 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,936 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,380 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $62,389 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $95,814 | CurrentTaxYearAmt |
| Total | $300,053 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$28,845 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$13,621 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,350 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $89,600 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $64,000 | CurrentTaxYearAmt |
| Total | $163,484 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $554,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $527,527 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95,689 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,804 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $30,575 | CurrentTaxYearAmt |
| Total | $1,246,484 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,464,866 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,595,604 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,381,601 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,351,330 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,394,686 | CurrentTaxYearAmt |
| Total | $22,188,087 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.92290 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92340 | PublicSupportPY509Pct |
| Investment Income CY | 0.01350 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01170 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER REVENUE | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,135,265 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,033,683 | DepreciationAmt |
| Book Value | $101,582 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,324,934 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,654,071 | DepreciationAmt |
| Book Value | $670,863 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $772,445 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $17,522 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,522 | TotalLiabilityAmt |
| 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 INTERNATIONAL JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPHTHALMOLOGY, INC. (IJCAHPO) IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CENTER FOR ORGANIZATIONAL MANAGEMENT (CFOM) IS A TAXABLE FOR-PROFIT SUBSIDIARY OF IJCAHPO. DEFERRED INCOME TAXES ARE PROVIDED UNDER THE LIABILITY METHOD WHEREBY DEFERRED TAX ASSETS ARE RECOGNIZED FOR DEDUCTIBLE TEMPORARY DIFFERENCES AND NET OPERATING LOSS AND NET OPERATING LOSS AND TAX CREDIT CARRYFORWARDS AND DEFERRED TAX LIABILITIES ARE RECOGNIZED FOR TAXABLE TEMPORARY DIFFERENCES. TEMPORARY DIFFERENCES ARE THE DIFFERENCES BETWEEN THE REPORTED AMOUNTS OF ASSETS AND LIABILITIES AND THEIR TAX BASES. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE LIKELY THAN NOT THAT SOME OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. DEFERRED TAX ASSETS AND LIABILITIES ARE ADJUSTED FOR THE EFFECTS OF CHANGES IN TAX LAWS AND RATES ON THE DATE OF ENACTMENT. AS OF JULY 31, 2025 AND 2024, THERE ARE NO DEFERRED TAX ASSETS. IJCAHPO FOLLOWS THE PROVISIONS OF THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. IJCAHPO FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. IJCAHPO ALSO FILES UNRELATED BUSINESS INCOME TAX RETURNS. THESE RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION IN THE U.S. FEDERAL, STATE, AND LOCAL AUTHORITIES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LYNN ANDERSON PHD | PersonNm |
| Title | CORPORATE SECRETARY/CEO | TitleTxt |
| Base Compensation Filing Org | $302,836 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $9,000 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $19,982 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $331,818 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE CONSISTS OF THE IMMEDIATE PAST PRESIDENT, PRESIDENT, PRESIDENT-ELECT, TREASURER, AND THE SECRETARY, EX-OFFICIO WITHOUT VOTE. THE PRESIDENT SERVES AS CHAIR OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MANAGES THE AFFAIRS OF IJCAHPO FOR THE BOARD OF DIRECTORS BETWEEN REGULAR AND SPECIAL MEETINGS OF THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE REGULAR ORGANIZATIONAL MEMBERS SHALL ELECT TWO AT-LARGE MEMBERS OF THE BOARD OF DIRECTORS. IN ADDITION, THERE SHALL BE TWO SECRETARIATS, ONE EACH FOR CERTIFICATION AND EDUCATION ELECTED BY THE COMMISSION. |
| FORM 990, PART VI, SECTION A, LINE 7B | AMENDMENTS TO THE BYLAWS TO INCREASE THE QUORUM OR VOTING REQUIREMENT FOR THE BOARD OF DIRECTORS OR COMMISSION MUST BE APPROVED BY TWO-THIRDS OF THE VOTING MEMBERS OF THE COMMISSION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS REVIEWED BY MANAGEMENT AND PROVIDED TO THE BOARD OF DIRECTORS FOR DISCUSSION AT A BOARD MEETING PRIOR TO THE FILING OF THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE COMMISSION HAS A STANDARD POLICY PROHIBITING CERTAIN CREDENTIALS FROM PARTICIPATING IN PROJECTS FOR CONFLICT OF INTEREST. ALL VOLUNTEERS MUST ANNUALLY SIGN AND DISCLOSE CONFLICTS OF INTEREST ON A FORM. AT MEETINGS, ALL PRESENTERS MUST DECLARE AND DISCLOSE ANY CONFLICT OF INTEREST AT THE START OF THE SESSION. THE POLICY REQUIRES THAT VOLUNTEERS REGULARLY DISCLOSE POTENTIAL CONFLICTS AT THE OPENING OF MEETINGS. ALL BOARD AND COMMITTEE VOLUNTEERS ARE COVERED UNDER THIS POLICY. THE EXECUTIVE COMMITTEE DETERMINES IF A CONFLICT OF INTEREST EXISTS. INDIVIDUALS WITH A CONFLICT OF INTEREST MAY NOT PARTICIPATE IN THE COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 15 | AN EXECUTIVE COMPENSATION COMMITTEE REVIEWS INTERNAL COMPENSATION AND COMPARES TO EXTERNAL RESEARCH TO DETERMINE FAIR AND EQUITABLE COMPENSATION FOR EXECUTIVES, MANAGEMENT, AND ALL OTHER KEY EMPLOYEES. THIS IS DOCUMENTED BY RESEARCH AND MINUTES FROM THE BOD MEETINGS. RECOMMENDATIONS ARE PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COMMISSION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | NET ASSETS TRANSER TO RELATED PARTY -589,327. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JCAHPO EDUCATION AND RESEARCH FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 WOODLANE DRIVE | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55125 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411681301 | EIN |
| Primary Activities | TO EXPAND AND STRENGTHEN THE DELIVERY OF EYE CARE | 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 | INTERNATIONAL JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPHTHALMOLOGY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTER FOR ORGANIZATIONAL MANAGEMENT INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 WOODLANE DR | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55125 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205358340 | EIN |
| Primary Activities | MANAGEMENT SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPHTHALMOLOGY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $70,964 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $145,532 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| 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 | Yes (1) | 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 | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTER FOR ORGANIZATIONAL MANAGEMENT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | R | TransactionTypeTxt |
| Involved | $589,327 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |