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<Return xmlns="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-15T14:39:33-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>NEXT DAY TAX INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2457 EAST COMMERCIAL BLVD</AddressLine1>
        <City>Fort Lauderdale</City>
        <State>FL</State>
        <ZIPCode>33308</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>592415768</EIN>
      <Name>
        <BusinessNameLine1>BROWARD COUNTY OPTOMETRIC ASSOC INC</BusinessNameLine1>
      </Name>
      <NameControl>BROW</NameControl>
      <USAddress>
        <AddressLine1>5333 N DIXIE HIGHWAY</AddressLine1>
        <City>OAKLAND PARK</City>
        <State>FL</State>
        <ZIPCode>33334</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DR BRANDON CORNISH</Name>
      <Title>SECRETARY</Title>
      <Phone>9548398526</Phone>
      <DateSigned>2011-08-12</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Sander Villagomez</Name>
      <Phone>9543512722</Phone>
      <DatePrepared>2011-11-15</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="990EZ">
      <AddressChange>X</AddressChange>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>wwwbrowardeyesorg</WebSite>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <GrossReceipts>111910</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>13450</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>62840</ProgramServiceRevenue>
      <MembershipDues>28747</MembershipDues>
      <InvestmentIncome>1517</InvestmentIncome>
      <OtherRevenueTotal>5356</OtherRevenueTotal>
      <TotalRevenue>111910</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>1000</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>617</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>2533</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>564</PrintingPublicationsPostage>
      <OtherExpensesTotal>108204</OtherExpensesTotal>
      <TotalExpenses>112918</TotalExpenses>
      <ExcessOrDeficitForYear>-1008</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>187282</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>186274</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>187282</BOY>
        <EOY>186274</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>187282</BOY>
        <EOY>186274</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>187282</BOY>
        <EOY>186274</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>EDUCATION AND WELFARE OF OPTOMETRIC DOCT</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>FOR THE EDUCATION AND WELFARE OF THE OPTOMETRIC DOCTORS AND ASSISTANTS IN SOUTHEAST FLORIDA</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR JEROLD MILLS</PersonName>
        <AddressUS>
          <AddressLine1>2770 PALM ARICE DRIVE N</AddressLine1>
          <City>Pompano Beach</City>
          <State>FL</State>
          <ZIPCode>33063</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR ANNETTE BADE</PersonName>
        <AddressUS>
          <AddressLine1>3200 S UNIVERSITY DRIVE</AddressLine1>
          <City>Fort Lauderdale</City>
          <State>FL</State>
          <ZIPCode>33328</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR BRANDON CORNISH</PersonName>
        <AddressUS>
          <AddressLine1>5333 N DIXIE HIGHWAY</AddressLine1>
          <City>Fort Lauderdale</City>
          <State>FL</State>
          <ZIPCode>33334</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR LORI VOLLMER</PersonName>
        <AddressUS>
          <AddressLine1>3200 S UNIVERSITY DR</AddressLine1>
          <City>Fort Lauderdale</City>
          <State>FL</State>
          <ZIPCode>33328</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR STEVEN NEWMAN</PersonName>
        <AddressUS>
          <AddressLine1>5333 N DIXIE HIGHWAY</AddressLine1>
          <City>OAKLAND PARK</City>
          <State>FL</State>
          <ZIPCode>33334</ZIPCode>
        </AddressUS>
        <Title>PAST PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR KACIE BREAULT</PersonName>
        <AddressUS>
          <AddressLine1>5333 N DIXIE HIGHWAY</AddressLine1>
          <City>OAKLAND PARK</City>
          <State>FL</State>
          <ZIPCode>33334</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR JAIME BALAGUER</PersonName>
        <AddressUS>
          <AddressLine1>5333 N DIXIE HIGHWAY</AddressLine1>
          <City>OAKLAND PARK</City>
          <State>FL</State>
          <ZIPCode>33334</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR SMITH BLANC</PersonName>
        <AddressUS>
          <AddressLine1>5333 N DIXIE HIGHWAY</AddressLine1>
          <City>OAKLAND PARK</City>
          <State>FL</State>
          <ZIPCode>33334</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>23550</DirectIndirectPoliticalExpend>
      <DidOrgFileForm1120POLThisYear>true</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>DR BRANDON CORNISH</NamePerson>
        <AddressUS>
          <AddressLine1>5333 N DIXIE HIGHWAY</AddressLine1>
          <City>Fort Lauderdale</City>
          <State>FL</State>
          <ZIPCode>33334</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9548398526</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <FiledScheduleA>false</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleC documentId="990C">
      <AmtOfInternalFundsContributed>20000</AmtOfInternalFundsContributed>
      <TotalExmptFunctionExpenditures>20000</TotalExmptFunctionExpenditures>
      <Form1120PolFiled>true</Form1120PolFiled>
      <Sec527PolOrgs>
        <NameOf527Organization>
          <BusinessNameLine1>FLORIDA OPTOMETRIC CCE</BusinessNameLine1>
        </NameOf527Organization>
        <AddressUS>
          <AddressLine1>PO BOX 13383</AddressLine1>
          <City>Tallahassee</City>
          <State>FL</State>
          <ZIPCode>32317</ZIPCode>
        </AddressUS>
        <EIN>590836623</EIN>
        <AmtPdFromInternalFunds>20000</AmtPdFromInternalFunds>
      </Sec527PolOrgs>
      <SubstantiallyAllDuesNondeduct>false</SubstantiallyAllDuesNondeduct>
      <OnlyInHouseLobbying>false</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>false</AgreeToCarryoverPriorYear>
      <DuesAssessments>28747</DuesAssessments>
      <NonDedLobbyPoliticalCurrent>10910</NonDedLobbyPoliticalCurrent>
      <NonDedLobbyPoliticalTotal>10910</NonDedLobbyPoliticalTotal>
      <AggrAmtReportedInDuesNotices>10910</AggrAmtReportedInDuesNotices>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Description of other revenue (Part I, line 8)</Identifier>
        <Explanation>Description Amount LEGISLATIVE LUNCHEON INCOME 700 OPT SOCIETY MEETINGS INCOME 4656</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. List of grants and similar amounts paid (Part I, line 10)</Identifier>
        <Explanation>Grantee FLORIDAS VISION QUEST INC Address 167 N INDUSTRIAL DR Orange City FL 32763 Amount 1000</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Description of other expenses (Part I, line 16)</Identifier>
        <Explanation>Description Amount BANK CHARGES 33 GOALD COAST EXPENSES 62233 HOLIDAY PARTY 740 ADVERTISING 496 TELEPHONE 110 BOARD MEETINGS 1841 CORP FILING 61 EDUCATION 4296 ACCOUNTING 1000 POLITICAL EXPENDITURES 23550 MEETING NOTICES 140 PROJECTOR FOR MEETING 551 PETERSON PUBLIC RELATIONS 9000 LEGISLATIVE LUNCHEON 2983 MEETING COSTS 1170</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>