2024-11-15T08:36:52-06:00 2023-12-31 341599718 CARD PALMER SIBBISON & CO 4545 HINCKLEY PARKWAY CLEVELAND OH 441096009 990 2023-01-01 410962335 COLLEGE OF OPTOMETRISTS IN VISION DEVELOPMENT COLL 3309950718 215 WEST GARFIELD ROAD 260 AURORA OH 44202 KATHRYN KIRSCHNER EXECUTIVE DIRECTOR 3309950718 2024-11-13 1 0 KATELYN M DIGIANTONIO CPA P01444067 2166216100 2023 2024-10-15 13:58:12Z OPTOMETRIC VISION DEVELOPMENT AND REHABILITATION ASSOCIATION 215 WEST GARFIELD ROAD 260 AURORA OH 44202 1197272 0 X WWW.COVD.ORG X 1971 MN IMPROVING LIVES BY ADVANCING EXCELLENCE IN OPTOMETRIC VISION THERAPY AND REHABILITATION THROUGH EDUCATION AND BOARD CERTIFICATION. 8 8 4 150 6420 0 542046 417065 621712 733758 47131 31893 15845 14556 1226734 1197272 33057 19155 0 0 337495 383810 0 0 0 655340 694528 1025892 1097493 200842 99779 1835475 2043200 338203 349825 1497272 1693375 IMPROVING LIVES BY ADVANCING EXCELLENCE IN OPTOMETRIC VISION THERAPY AND REHABILITATION THROUGH EDUCATION AND BOARD CERTIFICATION. 0 0 543359 100005 EXPANDED THE NUMBER OF CERTIFIED PROVIDERS WHO DELIVER DEVELOPMENTAL AND BEHAVIORAL VISION CARE AND OPTOMETRIC VISION THERAPY. EDUCATED THE PUBLIC BY PROMOTING AWARENESS THAT VISION INVOLVES MORE THAN EYESIGHT, THE LINK BETWEEN VISION AND LEARNING, AND RESEARCH FINDINGS IN THE FIELD OF BEHAVIORAL AND DEVELOPMENTAL VISION CARE AND OPTOMETRIC VISION THERAPY AND REHABILITATION. PUBLISHED A JOURNAL TO CONTINUE THE EDUCATION OF PROVIDERS. 384600 19155 621284 ANNUAL MEETING OFFERS A FORUM TO EDUCATE MEMBERS AND OTHER OPTOMETRIC PROFESSIONALS ON THE LATEST DEVELOPMENTS WITHIN THE FIELD. 13995 IN ADDITION TO AN ANNUAL MEETING COVD OFFERS CONTINUING EDUCATION COURSES THROUGHOUT THE YEAR IN VARIOUS LOCATIONS. THESE COURSES OFFER LECTURES AND HANDS-ON LEARNING OPPORTUNITIES IN THE FIELD OF OPTOMETRIC VISION THERAPY AND REHABILITATION. 927959 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 31 0 1 4 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 0 0 OH X X KATHRYN KIRSCHNER 3309950718 215 WEST GARFIELD ROAD SUITE 260 AURORA OH 44202 MARIE BODACK PRESIDENT 10.00 X X 0 0 0 JENNIFER DATTOLO IMMEDIATE PAST PRESIDENT 10.00 X X 0 0 0 PATRICK QUAID PRESIDENT ELECT 10.00 X X 0 0 0 CURTIS BAXSTROM DIRECTOR 10.00 X 0 0 0 JENNIFER SMITH ZOLMAN SECRETARY-TREASURER 10.00 X X 0 0 0 STACEY COULTER DIRECTOR 10.00 X 0 0 0 ROBERT FOX DIRECTOR 10.00 X 0 0 0 PHILIP BUGAISKI DIRECTOR 10.00 X 0 0 0 KATHRYN KIRSCHNER EXECUTIVE DIRECTOR 40.00 X 125000 0 16138 125000 0 16138 1 0 0 0 0 368266 48799 417065 CONVENTION & MEETING 541700 621284 621284 FELLOW CERTIFICATION 541700 97796 97796 NON-AM COURSE INCOME 541700 13995 13995 LABELS & LITERATURE SA 541700 683 683 733758 31893 31893 6610 6610 ADVERTISING 541800 6420 6420 OTHER MISCELLANEOUS IN 900099 1526 1526 7946 1197272 735284 6420 38503 19155 19155 125000 93750 31250 182660 136995 45665 18140 13605 4535 34523 25892 8631 23487 17615 5872 7965 7965 4099 3316 783 15570 2919 12651 384600 384600 518 518 5086 5086 BOARD EXPENSES 68639 68639 BOARD CERTIFICATION EXP 53931 37752 16179 BANK FEES 42638 29847 12791 PUBLIC AWARENESS CAMPAI 36516 36516 74966 57358 17608 1097493 927959 169534 0 1116413 1136338 27328 105409 6215 6215 518 0 667729 789172 23487 12281 1835475 2043200 8613 27335 306103 310209 23487 12281 338203 349825 X 1098705 1283094 398567 410281 1497272 1693375 1835475 2043200 99779 96324 0 X 0 0 0 X 455509 457556 437950 542046 426065 2319126 800789 98017 875456 621369 719080 3114711 1256298 555573 1313406 1163415 1145145 5433837 22500 5500 15000 125000 10000 178000 0 22500 5500 15000 125000 10000 178000 5255837 29336 43349 53936 58426 38503 223550 29336 43349 53936 58426 38503 223550 1285634 598922 1367342 1221841 1183648 5657387 0.92900 0.92580 0.03950 0.03800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 188050 13651 18309 220010 100197 114020 -17167 9000 188050 85884 14313 100197 73859 375 13650 2000 85884 64708 13151 4000 73859 0.01273 0.68179 0.30548 0 0 6215 6215 0 0 OPERATING LEASE LIABILITIES 12281 12281 X PART X, LINE 2: COLLEGE OF OPTOMETRISTS IN VISION DEVELOPMENT (COVD) HAS ADOPTED GUIDANCE, AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN COVD'S INCOME TAX RETURNS. AS OF DECEMBER 31, 2023, COVD HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. COVD RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS A TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. COVD'S OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023. 1 STUDENT AND RESIDENT TRAVEL GRANTS FOR ANNUAL MEETING 19155 ACTUAL FORM 990, PART VI, SECTION A, LINE 6 COVD HAS OVER 3,300 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS VOTE TO ELECT THE BOARD OF DIRECTORS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BYLAWS MUST BE APPROVED BY A MAJORITY OF THE VOTING MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - FORM 990 WAS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR. THE ENTIRE BOARD OF DIRECTORS WAS THEN ALLOWED TO REVIEW THE FORM 990 AND ASKED TO VOTE ON APPROVAL OF THE FINAL VERSION. THE EXECUTIVE DIRECTOR MAINTAINS COPIES OF FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH THE BOARD OF DIRECTORS. OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE REVIEW AND APPROVAL PROCESS FOR THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND STAFF IS BASED ON DATA WITHIN THE "ASSOCIATION COMPENSATION AND BENEFITS STUDY" PUBLISHED BY THE AMERICAN SOCIETY FOR ASSOCIATION EXECUTIVES & THE CENTER FOR ASSOCIATION LEADERSHIP AND THE COMPENSATION AND BENEFITS SURVEY PUBLISHED BY THE OHIO SOCIETY OF ASSOCIATION EXECUTIVES. THE COMPENSATION IS COMPARED WITH SALARIES OF OTHER SIMILAR NON-PROFIT ORGANIZATIONS IN THE AREA. THE EXECUTIVE DIRECTOR COMPLETES AN ANNUAL REVIEW EVALUATION FORM AND EACH BOARD OFFICER AND DIRECTOR COMPLETES AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE REVIEWS THE EVALUATIONS WITH THE EXECUTIVE DIRECTOR. STAFF REVIEWS ARE CONDUCTED ANNUALLY BY THE EXECUTIVE DIRECTOR TO ENSURE THAT PERFORMANCE MERITS THE APPROPRIATE SALARY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST OR BY INSPECTION AT THE ORGANIZATION'S OFFICE.