AMERICAN BOARD OF OPTICIANRY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF OPTICIANRY (EIN 52-1147697)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-12
- IRS object ID
- 201343169349303309
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-11-12T10:16:12-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521511275 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAFFA PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1899 L STREET NW SUITE 900 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521147697 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BOARD OF OPTICIANRY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 7037195800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6506 LOISDALE ROAD NO 209 | AddressLine1 |
| City | SPRINGFIELD | City |
| State | VA | State |
| ZIP Code | 221501815 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | THOMAS HICKS | Name |
| Title | CHAIRMAN | Title |
| Phone | 7037195800 | Phone |
| Date Signed | 2013-11-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | FRANK H SMITH | Name |
| PTIN | P00639053 | PTIN |
| Phone | 2028225000 | Phone |
| Date Prepared | 2013-11-06 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | THOMAS HICKS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6506 LOISDALE ROAD NO 209 | AddressLine1 |
| City | SPRINGFIELD | City |
| State | VA | State |
| ZIP Code | 221501815 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2001593 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.ABO-NCLE.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1979 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | RECOGNIZE QUALIFIED OPHTHALMIC DISPENSERS AT VARIOUS LEVELS OF PROFICIENCY FOR CONSUMERS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 6 | TotalNbrEmployees |
| Total Nbr Volunteers | 10 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1608964 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1953910 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 45504 | InvestmentIncomePriorYear |
| Investment Income Current Year | 42545 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 171445 | OtherRevenuePriorYear |
| Other Revenue Current Year | 5138 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1825913 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2001593 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 434600 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 42500 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 521429 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 292517 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1012388 | OtherExpensePriorYear |
| Other Expenses Current Year | 1400059 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1968417 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1735076 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -142504 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 266517 | RevenuesLessExpensesCY |
| Total Assets BOY | 2326450 | TotalAssetsBOY |
| Total Assets EOY | 2504749 | TotalAssetsEOY |
| Total Liabilities BOY | 1466131 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1275717 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 860319 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1229032 | NetAssetsOrFundBalancesEOY |
| Mission Description | AMERICAN BOARD OF OPTICIANRY'S (ABO) MISSION IS TO IDENTIFY QUALIFIED EYEWEAR PROVIDERS BY EXAMINATION, URGE GROWTH OF OPTICAL SKILLS WITH CONTINUING EDUCATION AND APPROVE CONTINUING EDUCATION. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | EXAMINATIONS - MAINTAIN AND ADMINISTER THE NATIONAL OPTICIANRY COMPETENCY EXAM, THE ADVANCED OPTICIANRY COMPETENCY EXAM, AND THE MASTER IN OPTHALMIC OPTICS PROGRAM. ADOPT CONTINUING EDUCATION REQUIREMENTS FOR RECERTIFICATION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CONTINUING EDUCATION- ABO & NCLE PROVIDE SCRUTINY AND APPROVAL OF CONTINUING EDUCATION WITHIN THE OPTICIANRY FIELD. THROUGHOUT THE COURSE OF THE YEAR, NUMEROUS REQUESTS FOR EDUCATIONAL COURSES AND SPEAKERS ARE PRESENTED TO ABO, AND ARE SCRUTINIZED AND EITHER APPROVED OR REJECTED. IN ADDITION, ABO & NCLE TRACK CONTINUING EDUCATION COURSE COMPLETION FOR EACH OF ITS CERTIFICANTS IN ORDER TO ASSURE THAT THE CERTIFICANTS CONTINUE TO DEMONSTRATE HIGH QUALITY QUALIFICATIONS AND CAPABILITY. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RECERTIFICATION AND CONFERENCE - TO DEVELOP CONTINUING EDUCATION PROGRAMS, MAINTAINING MINIMUM CONTINUING EDUCATION REQUIREMENTS FOR OPTICIANS, AND DEVELOPING AN EDUCATIONAL CONFERENCE FOR THE PURPOSES OF IMPROVING THE EDUCATION AND QUALIFICATIONS OF OPTICIANS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 22 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 6 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES MORRIS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7037195800 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6506 LOISDALE ROAD NO 209 | AddressLine1 |
| City | SPRINGFIELD | City |
| State | VA | State |
| ZIP Code | 221501815 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DAVID MELDRUM | ||||||
| CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| THOMAS HICKS | ||||||
| VICE CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| THOMAS ZIZKA | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| WILLIAM DUFF | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| DIANNA FINISECY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RUSSELL FRITZ | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| STEVE SANFORD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DAN SULLIVAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MIKE SZCZERBIAK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BILL WEAVER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| PROFESSIONAL EXAMINATION SERVICES | |||||
| 475 RIVERSIDE DRIVE | NEW YORK | NY | 10115 | PROF EXAM DEV. & TESTING | 303948 |
| MORRIS & MORRIS PSC | |||||
| 217 N UPPER STREET | LEXINGTON | KY | 40507 | MANAGEMENT SERVICES | 263399 |
| ACT | |||||
| PO BOX 4072 | IOWA CITY | IA | 52243 | PROF EXAM DEV. & TESTING | 191040 |
| GET EFFICIENT | |||||
| 1048 DOLPHIN DRIVE | CAPE CORAL | FL | 33904 | DATABASE & IT CONSULTING | 111631 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EXAMINATION FEES | 900099 | 992287 | 992287 |
| RECERTIFICATION FEES | 900099 | 732393 | 732393 |
| CEC FEES | 900099 | 124936 | 124936 |
| CONFERENCE REVENUE | 900099 | 104294 | 104294 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1953910 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 42545 | TotalRevenueColumn |
| Exclusion | $42,545 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 5138 | TotalRevenueColumn |
| Exclusion | $5,138 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 5138 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2001593 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1953910 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $47,683 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42500 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 248089 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5390 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15257 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23781 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144000 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46412 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133052 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12524 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24227 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12459 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 233340 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 100929 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69019 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111673 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 260700 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14819 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13882 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| TESTING PROGRAM | 202059 |
| MISCELLANEOUS EXPENSES | 15957 |
| BAD DEBT EXPENSE | 3065 |
| SUBSCRIPTIONS & PUB. | 1666 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 276 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1735076 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 705008 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 850488 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28075 | BOY |
| EOY | 15683 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41657 | BOY |
| EOY | 40953 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 211262 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 64922 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4709 | BOY |
| EOY | 146340 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1329023 | BOY |
| EOY | 1461240 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72498 | BOY |
| EOY | 135525 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2326450 | BOY |
| EOY | 2504749 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 271541 | BOY |
| EOY | 200847 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 966082 | BOY |
| EOY | 1074870 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 228508 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1466131 | BOY |
| EOY | 1275717 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 860319 | BOY |
| EOY | 1229032 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 860319 | BOY |
| EOY | 1229032 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2326450 | BOY |
| EOY | 2504749 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 266517 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 102196 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7788 | OtherCostOrOtherBasis |
| Depreciation | 7788 | Depreciation |
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 54510 | OtherCostOrOtherBasis |
| Depreciation | 44869 | Depreciation |
| Book Value | 9641 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 148964 | OtherCostOrOtherBasis |
| Depreciation | 12265 | Depreciation |
| Book Value | 136699 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 146340 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| DUE FROM NATIONAL CONTACT LENSE EXAMINERS | 130863 |
| DEPOSITS | 4662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 135525 | TotalBookValueOtherAssets |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE COMBINED FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|---|
| NATIONAL ACADEMY OF OPTICIANRY INC | ||||||||
| 8401 LANDOVER ROAD SUITE 605 | LANDOVER | MD | 20785 | 382177815 | 501(C)(3) | 25000 | 0 | FOR ASSISTANCE IN CREATION OF QUALITY EDUCATIONAL OPPORTUNITIES FOR OPTICIANS. |
| OPTICIANS ASSOCIATION OF AMERICA | ||||||||
| 4064 E FIR HILL DRIVE | LAKELAND | TN | 38002 | 135573087 | 501(C)(6) | 12500 | 0 | FOR ASSISTANCE IN CREATION OF QUALITY EDUCATIONAL OPPORTUNITIES FOR OPTICIANS. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 1 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: ABO WORKS WITH THE GRANTEE ORGANIZATIONS, REQUIRES DOCUMENTATION AND EXPLANATION OF THE UTILIZATION OF MONIES FROM THE ORGANIZATION, AND RECEIVES WRITTEN EXPLANATIONS AND REPORTS ON HOW THE FUNDS ARE SPENT. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | FOR THE 2012 TAX YEAR, ABO HIRED AN UNRELATED MANAGEMENT COMPANY, MORRIS & MORRIS, PSC TO PROVIDE EXECUTIVE DIRECTOR SERVICES ALONG OTHER STAFFING SERVICES, OVERHEAD, ETC. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BY-LAWS WERE MODIFIED SO AS TO ALLOW FOR THE APPOINTMENT OF A PUBLIC MEMBER, AND TO CLARIFY VOTING PRIVILEGES AND RIGHTS AND RESPONSIBILITIES OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FEDERAL FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE EXECUTIVE AND FINANCE COMMITTEES INDEPENDENTLY. THE DRAFT FORM 990 IS 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 DETERMINES THE APPROPRIATE COURSE OF ACTION. FINALLY, A REPORTING STRUCTURE HAS BEEN ESTABLISHED SO AS TO INFORM ABO 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDUCATIONAL FOUNDATION IN OPTHALMIC OPTICS | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6506 LOISDALE ROAD SUITE 209 | AddressLine1 |
| City | SPRINGFIELD | City |
| State | VA | State |
| ZIP Code | 221501815 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 416035017 | EIN |
| Primary Activities | TO PROMOTE DEVELOPMENT OF STUDY IN THE FIELD OF OPTHALMIC OPTICS | PrimaryActivities |
| Legal Domicile State | MN | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 11A, I | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BOARD OF OPTICIANRY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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