IDAHO SOCIETY OF OPHTHALMOLOGY INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Phone

2083447888

Tax Period

2023-06-01 to 2024-05-31

IDAHO SOCIETY OF OPHTHALMOLOGY INC, founded in 2010, is a small nonprofit in the Health Care sector that reported $260K in total revenue in fiscal year 2023. Revenue surged 51% from the prior year, signaling strong growth momentum. The organization ran a surplus of $46K, a strong 18% operating margin.

Mission

The purpose of the Idaho Society of Ophthalmology (ISO) is to study and advance the medical science of ophthalmology, public education, to influence legislation germane to its members; to take any actions for the advancement of the profession of ophthalmology in the State of Idaho; and all other lawful business.

Program Service Accomplishments

Program 1

Offered education and public awareness about eye health care issues and provided a forum for the exchange of ideas among Ophthalmologists in the state of Idaho.

Program 2

Provided a coding course for ophthalmology practices.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $21,750

Investment Income $55

Other Revenue $238,000

TOTAL REVENUE $259,805

Expense Breakdown

Grants Paid $6,000

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $207,419

TOTAL EXPENSES $213,419

Year-over-Year Comparison

	2023	2022	Change
Revenue	$259,805	$172,131	+0.5%
Expenses	$213,419	$216,281	0.0%
Net Income	$46,386	$-44,150	-2.1%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATHAN WELCH MD	Past President	1.00	Director	$0	$0	$0
BRENT BETTS MD	President	1.00	Director	$0	$0	$0
DANIEL GEALY MD	AAO Councilor	1.00	Director	$0	$0	$0
SARA BEATTIE VIA ID MED ASSC	Executive Dir.	8.00	Director	$0	$0	$0
CAROLINE VARGASON MD PHD	President Elect	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$259,805	$213,419	$76,157	$46,386