2022-11-14T12:42:10-06:00 2021-12-31 FORVIS LLP 211 N BROADWAY SUITE 600 ST LOUIS MO 631022733 990 2021-01-01 430684708 THE AMERICAN OPTOMETRIC ASSOCIATION % RYAN P HAYES AMER 3149914100 243 N LINDBERGH BLVD ST LOUIS MO 63141 RYAN P HAYES CHIEF FIN & TECH OFF 3149914100 2022-11-15 true RYAN HAYES 999009999 Donna J Larson P00043751 3142315544 2022-11-15 2 2021 2022-09-23 18:48:47Z JONATHAN F HYMES 243 NORTH LINDBERGH BOULEVARD ST LOUIS MO 63141 30287213 false X WWW.AOA.ORG X 1936 MO ADVOCATE FOR THE PROFESSION AND SERVE DOCTORS OF OPTOMETRY IN MEETING THE EYE CARE NEEDS OF THE PUBLIC. 11 11 81 270 443973 0 0 0 16673527 23631077 496441 1269716 599788 468699 17769756 25369492 200000 200000 332867 343125 10019720 9762731 0 0 0 9378747 10739210 19931334 21045066 -2161578 4324426 30546071 41380476 12096467 16405367 18449604 24975109 X ADVOCATE FOR THE PROFESSION AND SERVE DOCTORS OF OPTOMETRY IN MEETING THE EYE CARE NEEDS OF THE PUBLIC. false false ADVOCACY WORKS TO PROTECT AND ENHANCE HEALTH CARE AND PUBLIC POLICY RELATING TO EYE CARE AND TO ENSURE FULL PUBLIC ACCESS TO THE ENTIRE SCOPE OF OPTOMETRIC CARE. COMMUNICATIONS MANAGES THE PUBLIC AFFAIRS CAMPAIGN FOR OPTOMETRIC AWARENESS ISSUES AND MANAGES/RELEASES INFORMATION ON ISSUES AFFECTING THE PROFESSION OF OPTOMETRY. EDUCATION OFFERS PROFESSIONAL DEVELOPMENT AND CONTINUING EDUCATION RESOURCES TO DOCTORS, PARAOPTOMETRICS AND STUDENTS THROUGH ONGOING LEARNING EXPERIENCES THAT SUPPORT THE PRACTICE OF CONTEMPORARY OPTOMETRY. false false false true false false false false false true false false true true false true true false false false false false false false false false true false true false false false false false false false false false false false true true true false true 190 0 true 81 true true true false false false false false false false X 11 11 false false false false true true true true true false true true true true true true true true true false false X X RYAN P HAYES 3149914100 243 NORTH LINDBERGH BLVD ST LOUIS MO 63141 X JONATHAN F HYMES EXECUTIVE DIRECTOR 40.0 2.0 X 453228 0 46738 RYAN P HAYES CHIEF FINANCIAL & TECHNOLOGY O 40.0 2.0 X 241939 0 39099 DANIEL CAREY SENIOR DIRECTOR, SGR 40.0 0.0 X 238667 0 41246 DEIRDRE MIDDLETON CHIEF COMMUNICATIONS OFFICER 40.0 0.0 X 234652 0 43661 KARA WEBB CHIEF STRATEGY OFFICER 40.0 0.0 X 236193 0 40568 MATTHEW WILLETTE CHIEF ADVOCACY OFFICE, FEDERAL 40.0 0.0 X 226527 0 42427 REBECCA HILDEBRAND CHIEF OPERATING OFFICER 40.0 8.0 X 242740 0 15290 RODNEY PEELE ASSOCIATE GENERAL COUNSEL, PUB 40.0 0.0 X 231430 0 18973 MICHAEL STOKES GENERAL COUNSEL 40.0 0.0 X 200777 0 40336 MICHAEL DUENAS OD ASSOCIATE DIRECTOR, HEALTH SER 40.0 0.0 X 193394 0 11832 ROBERT C LAYMAN OD PRESIDENT-ELECT 14.15 0.0 X X 76550 0 0 WILLIAM T REYNOLDS OD PRESIDENT 18.54 0.0 X X 61799 0 0 JAMES P DEVLEMING OD VICE-PRESIDENT 10.21 2.0 X X 42320 0 0 RONALD L BENNER OD SECRETARY-TREASURER 14.15 0.0 X X 41492 0 0 LORI L GROVER OD TRUSTEE 13.62 2.0 X 41189 0 0 STEVEN T REED OD TRUSTEE 8.08 2.0 X 37199 0 0 TERRI GOSSARD OD TRUSTEE 9.15 2.0 X 32500 0 0 TERI K GEIST OD TRUSTEE 8.54 4.0 X 30810 0 0 CURTIS A ONO OD TRUSTEE 9.46 0.0 X 30040 0 0 JACQUELINE M BOWEN OD TRUSTEE 7.77 2.0 X 27787 0 0 BELINDA STARKEY OD TRUSTEE 5.92 2.0 X 21132 0 0 BARBARA L HORN OD IMMEDIATE PAST PRESIDENT 4.98 0.0 X X 15040 0 0 2957405 0 340170 25 false true false EDELMAN 21992 NETWORK PLACE CHICAGO IL 60673 CONSULTANT 2161130 IMAGINATION PUBLISHING LLC 600 W FULTON ST STE 600 CHICAGO IL 60661 PUBLISHING 411394 FREEMAN AUDIO VISUAL LLC PO BOX 660613 DALLAS TX 75266 AUDIO VISUAL SERVICE 438615 CENTERPLATE 700 14TH STREET DENVER CO 80202 FOOD SERVICES 1264729 HUBER ASSOCIATES INC 1400 CREEK TRAIL DRIVE JEFFERSON CITY MO 65109 IT HOSTED SOLUTIONS 191939 17 0 MEMBERSHIP DUES 561499 18926154 18806154 120000 MEMBERSHIP SERVICES 561499 2036615 1469115 567500 ANNUAL CONVENTION 561499 2668274 24500 2643774 OTHER PROGRAM SERVICE REVENUE 561499 34 34 23631077 0 0 2826 2826 255844 354214 -98370 0 -98370 -98370 5744964 4475248 1269716 1269716 1269716 0 0 0 0 0 0 287702 88259 199443 199443 ADVERTISING AND SUBSCRIPTION 541800 244530 244530 OTHER 561499 120270 120270 364800 25369492 20321669 443973 4603850 X 200000 0 0 343125 2051965 0 5828053 384985 951466 546262 0 110838 78532 0 0 67244 4891752 28838 595036 761507 0 316868 634486 0 1469204 218176 302853 728340 137992 EQUIPMENT RENTAL & MAINT 60342 STAFF TRAINING 57924 PROFESSIONAL DUES 166377 MISCELLANEOUS 112901 21045066 0 0 1149970 846506 0 0 3380733 2761216 0 0 0 0 0 0 25377 36606 471005 684264 16250790 7895395 8988020 8355395 16530966 19606706 0 0 0 0 0 0 0 9089783 30546071 41380476 872007 1082919 0 0 1959513 826175 0 0 0 0 0 0 8337453 5306817 0 0 927494 9189456 12096467 16405367 X 18449604 24975109 0 0 18449604 24975109 30546071 41380476 X 4324426 1373267 827812 X false true X true false false false true 18567789 1786807 -858690 928117 1299745 -371628 978647 978647 9662715 3774697 5888018 1210700 573549 637151 4218728 3367149 851579 180000 180000 8355395 INVESTMENT IN SUBSIDIARY 256980 DIVIDEND ON DEPOSIT 8832803 9089783 0 INTEREST RATE SWAP AGREEMENT 356653 DIVIDEND ON DEPOSIT LIABILITY 8832803 9189456 27489530 1373267 747041 2120308 25369222 270 270 25369492 21487278 442482 442482 21044796 270 270 21045066 SCHEDULE D, PART XI, LINE 2D RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS: COST OF GOODS SOLD NETTED WITH REVENUE $ 88,259 RENTAL EXPENSES NETTED WITH REVENUE $ 354,214 CHANGE IN SWAP VALUE $ 304,568 ---------- NET TOTAL $ 747,041 SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS: COST OF GOODS SOLD NETTED WITH REVENUE $ 88,259 RENTAL EXPENSES NETTED WITH REVENUE $ 354,214 OTHER ADJUSTMENTS $ 9 ---------- NET TOTAL $ 442,482 SCHEDULE D, PART X, LINE 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI & XII, LINE 4B PROCEEDS FROM SALE OF ASSETS $ 270 true OPTOMETRY CARES THE AOA FOUNDATION 243 NORTH LINDBERGH BOULEVARD ST LOUIS MO 63141 237292391 501(C)(3) 200000 CHARITY 1 SCHEDULE I, PART I, LINE 2 THE GRANTS WERE MADE TO A RELATED ORGANIZATION THAT REPORTS ON THE USE OF THE FUNDS. X X X true true X X X X X X false false false JONATHAN F HYMES EXECUTIVE DIRECTOR 389424 0 35556 0 28248 0 15950 0 30788 0 499966 0 RYAN P HAYES CHIEF FINANCIAL & TECHNOLOGY O 230368 0 10000 0 1571 0 13616 0 25483 0 281038 0 DANIEL CAREY SENIOR DIRECTOR, SGR 232156 0 5000 0 1511 0 13490 0 27756 0 279913 0 MICHAEL DUENAS OD ASSOCIATE DIRECTOR, HEALTH SER 191465 0 0 0 1929 0 10644 0 1188 0 205226 0 RODNEY PEELE ASSOCIATE GENERAL COUNSEL, PUB 229795 0 1000 0 635 0 12882 0 6091 0 250403 0 MICHAEL STOKES GENERAL COUNSEL 193940 0 5000 0 1837 0 11449 0 28887 0 241113 0 MATTHEW WILLETTE CHIEF ADVOCACY OFFICE, FEDERAL 219788 0 5000 0 1739 0 12347 0 30080 0 268954 0 REBECCA HILDEBRAND CHIEF OPERATING OFFICER 230641 0 10000 0 2099 0 13369 0 1921 0 258030 0 DEIRDRE MIDDLETON CHIEF COMMUNICATIONS OFFICER 222332 0 10000 0 2320 0 13406 0 30255 0 278313 0 KARA WEBB CHIEF STRATEGY OFFICER 226056 0 10000 0 137 0 13294 0 27274 0 276761 0 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS WAS PROVIDED TO RONALD BENNER, JACQUELINE BOWEN, JAMES DEVLEMING, TERI GEIST, TERESA GOSSARD, LORI GROVER, BARBARA HORN, ROBERT LAYMAN, STEVEN REED, WILLIAM REYNOLDS AND BELINDA STARKEY. THESE ALLOWANCES WERE GROSSED UP FOR TAX PURPOSES AND WERE INCLUDED IN THEIR TAXABLE EARNINGS. GYM REIMBURSEMENTS WERE PROVIDED TO JONATHAN HYMES, REBECCA HILDEBRAND, DEIRDRE MIDDLETON, KARA WEBB, RODNEY PEELE AND MICHAEL STOKES. THESE REIMBURSEMENTS WERE INCLUDED IN THEIR TAXABLE EARNINGS. AN AUTO ALLOWANCE WAS PROVIDED TO JONATHAN HYMES. CELL PHONE REIMBURSEMENT WAS PROVIDED TO JONATHAN HYMES, RYAN HAYES, REBECCA HILDEBRAND, DEIRDRE MIDDLETON, DANIEL CAREY, MICHAEL DUENAS, MICHAEL STOKES AND MATT WILLETTE. THE AUTO AND CELL PHONE REIMBURSEMENTS WERE GROSSED UP AND INCLUDED IN THEIR TAXABLE INCOME. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF VARIOUS CLASSES OF OPTOMETRISTS, PARAOPTOMETRICS, OPTOMETRIC STUDENTS, AND OTHER KEY INDIVIDUALS WHO HAVE A SUBSTANTIAL ROLE OR INTEREST IN THE PROFESSION OF OPTOMETRY. FORM 990, PART VI, SECTION A, LINE 7A THE HOUSE OF DELEGATES, CONSISTING OF THE ASSOCIATION'S MEMBERS, MEETS ANNUALLY AT CONGRESS TO ELECT TWO TRUSTEES, EACH FOR A THREE YEAR TERM, SECRETARY/TREASURER, VICE PRESIDENT, AND PRESIDENT-ELECT TO THE BOARD OF TRUSTEES. THE HOUSE OF DELEGATES CONSISTS OF REPRESENTATIVES FROM EACH AFFILIATE WHOM RECEIVE VOTES BASED UPON THEIR NUMBER OF ACTIVE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE HOUSE OF DELEGATES RETAINS THE DUTIES TO ELECT THE BOARD OF TRUSTEES, RATIFY THE DECISIONS OF THE BOARD OF TRUSTEES, APPROVE THE LOCATION OF THE ANNUAL CONGRESS, AND RECEIVE AND ACT, AS DEEMED APPROPRIATE, UPON REPORTS OF ANY COMMITTEES ESTABLISHED BY THE HOUSE OF DELEGATES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS COMPLETED BY THE FINANCE DEPARTMENT IN CONJUNCTION WITH ASSISTANCE FROM EXTERNAL TAX PROFESSIONALS. THE 990 IS REVIEWED BY MANAGEMENT AND FORWARDED TO THE BOARD OF TRUSTEES PRIOR TO FINAL SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES, DIRECTORS, VOLUNTEERS AND/OR TRUSTEES ARE REQUIRED ANNUALLY (OR AT THE INITIAL POINT OF SERVICE) TO SIGN THE CONFLICT OF INTEREST POLICY AND NOTIFY THE ORGANIZATION OF ANY POTENTIAL ISSUES. INDIVIDUALS ARE NOT PAID OR REIMBURSED FOR EXPENSES UNTIL SUCH DISCLOSURE HAS BEEN SUBMITTED TO THE LEGAL DEPARTMENT EACH YEAR. THE LEGAL DEPARTMENT AND VOLUNTEER LEADERS REVIEW COMPLETED POLICIES AND NOTIFIES SENIOR MANAGEMENT OF ANY RELEVANT CONFLICTS DISCLOSED. SENIOR MANAGEMENT AND LEGAL COUNSEL THEN REVIEW THE CONFLICTS DISCLOSED TO DETERMINE ANY NECESSARY COURSE OF ACTION OR DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF TRUSTEES CONDUCTS A REVIEW OF THE COMPENSATION LEVEL FOR THE EXECUTIVE DIRECTOR BASED UPON THE TERM OF HIS/HER EMPLOYMENT AGREEMENT AND IT IS REVIEWED ANNUALLY. THE FORMAL REVIEW WAS CONDUCTED IN APRIL 2022. PRIOR TO APRIL 2022, IT WAS LAST PERFORMED IN 2018 DURING WHICH THE BOARD OF TRUSTEES GATHERED COMPARABILITY COMPENSATION DATA AND UTILIZED AN INDEPENDENT 3RD PARTY TO ASSIST WITH THE COLLECTION/REVIEW IN ORDER TO DETERMINE A REASONABLE WAGE BASIS. FORM 990, PART VI, SECTION B, LINE 15B THE ORGANIZATION UTILIZES AN EXTERNAL CONSULTANT TO PROVIDE A MARKET-BASED COMPENSATION RANGE FOR EVERY POSITION WITHIN THE ORGANIZATION. THESE RANGES ARE REVIEWED BY HUMAN RESOURCES TO DETERMINE ANY IRREGULARITIES IN ACCORDANCE WITH THE ORGANIZATION'S COMPENSATION POLICY. PRIOR TO COVID THIS REVIEW WAS DONE AT LEAST ANNUALLY WITH THE LAST REVIEW TAKING PLACE IN 2019. THE ANNUAL REVIEW PROCESS HAS BEEN INSTITUTED FOR 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 EQUITY IN NET INCOME OF SUBSIDIARY $ 523,253 CHANGE IN SWAP VALUE $ 304,568 OTHER CHANGES $ (9) ----------- $ 827,812 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING FEES TOTAL FEES:4226606 FORM 990 PART IX LINE 11G DESCRIPTION:EDITORIAL FEES TOTAL FEES:28571 FORM 990 PART IX LINE 11G DESCRIPTION:ARTWORK/PHOTO FEES TOTAL FEES:50109 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER EXPENSES TOTAL FEES:586466 OPTOMETRY CARES THE AOA FOUNDATION 243 NORTH LINDBERGH BOULEVARD ST LOUIS MO 63141 237292391 CHARITY MO 501(C)(3) 10 AOA true HEALTH CARE ALLIANCE FOR PATIENT SAFETY 1015 PRINCE STREET ALEXANDRIA VA 22314 823930070 ADVOCACY VA 501(C)(6) NA false AOA - PAC 1015 PRINCE STREET ALEXANDRIA VA 22314 521226965 ADVOCACY VA 527 AOA true AOAEXCEL INC 243 NORTH LINDBERGH BOULEVARD ST LOUIS MO 63141 455262310 MEMBERSHIP SERV MO AOA C CORPORATION 1545450 460378 1.00000 true true true false true false false false false false true false true false true true false true false false OPTOMETRY CARES - THE AOA FOUNDATION B 200000 FMV OPTOMETRY CARES - THE AOA FOUNDATION J 120000 FMV AOA EXCEL INC Q 413886 FMV AOA EXCEL INC A 6504 FMV AOA EXCEL INC J 120000 FMV OPTOMETRY CARES - THE AOA FOUNDATION Q 189145 FMV HEALTH CARE ALLIANCE FOR PATIENT SAFETY J 182155 FMV HEALTH CARE ALLIANCE FOR PATIENT SAFETY Q 158743 FMV OPTOMETRY CARES - THE AOA FOUNDATION O 198424 FMV AOAEXCEL O 370033 FMV HEALTH CARE ALLIANCE FOR PATIENT SAFETY O 156336 FMV OPTOMETRY CARES - THE AOA FOUNDATION L 7740 FMV