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        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Association follows accounting principles generally accepted in the United States of America related to the accounting for uncertainty in income taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open year as of December 31, 2025 were reviewed and it was determined that no provision for an uncertain tax position is required.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The Association has a membership base of Optometrists in Illinois.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The members vote on the election of the Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is reviewed by the Secretary/Treasurer and made available to the entire Board. The Board is briefed on its contents by the external auditors and they review the audit with the Board annually.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>All expenditures are reviewed by the Executive Director and all contracts are approved by the Board either individually or as part of the budget process. Any exceptions to the conflict of interest policy must be approved by the Board.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>We do not make this information available to the public. Any member however is given copies upon request.</ExplanationTxt>
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