SOUTH CAROLINA OPTOMETRIC PHYSICIANS ASSOCIATION (EIN 576022647) - Form 990 Financial Analysis & Trantor Score

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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

1903

Legal Domicile

Principal Officer

JACKIE RIVERS

Phone

8037996721

Tax Period

2024-01-01 to 2024-12-31

SOUTH CAROLINA OPTOMETRIC PHYSICIANS ASSOCIATION, founded in 1903, is a small nonprofit that reported $665K in total revenue in fiscal year 2024. Revenue grew 8% year-over-year, indicating healthy expansion. Expenses of $590K left a modest 11% surplus.

Mission

THE SOUTH CAROLINA OPTOMETRIC PHYSICIANS ASSOCIATION IS AN ASSOCIATION OF PRIMARY CARE PROVIDERS DEDICATED TO ENSURING VISUAL WELFARE AND OCULAR HEALTH FOR THE CITIZENS OF SOUTH CAROLINA. THIS IS ACCOMPLISHED BY ADVANCING THE PROFESSION OF OPTOMETRY THROUGH LEGISLATION, EDUCATION, COOPERATION, AND INTERPERSONAL RELATIONS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $625,558

Investment Income $39,830

Other Revenue $-126

TOTAL REVENUE $665,262

Expense Breakdown

Grants Paid $0

Salaries & Benefits $176,026

Fundraising Expenses $0

Other Expenses $413,731

TOTAL EXPENSES $589,757

Year-over-Year Comparison

	2024	2023	Change
Revenue	$665,262	$613,738	+0.1%
Expenses	$589,757	$600,859	0.0%
Net Income	$75,505	$12,879	+4.9%

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

Volunteers

N/A

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

$84,892

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JACKIE RIVERS	EXECUTIVE DI	40.00	Director	$84,892	$0	$84,892
DR SARA BEAVER	DIRECTOR	1.00	Director	$0	$0	$0
DR JENNIFER LESSLIE	SECRETARY/TR	1.00	Director	$0	$0	$0
DR KAREN MAK	DIRECTOR	1.00	Director	$0	$0	$0
DR ERIC NELSON	DIRECTOR	1.00	Director	$0	$0	$0
DR MATT STOLZ	DIRECTOR	1.00	Director	$0	$0	$0
DR KEVIN CAMPBELL	PRESIDENT-EL	1.00	Officer	$0	$0	$0
DR SHAYE HURD	VICE PRESIDE	1.00	Officer	$0	$0	$0
DR VAUGHN PARFITT	PRESIDENT	1.00	Officer	$0	$0	$0
DR JANET WILSON	IMMEDIATE PA	1.00	Officer	$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	$665,262	$589,757	$749,946	$75,505
2023	$613,738	$600,859	$707,183	$12,879
2021	$552,720	$442,775	$732,283	$109,945
2020	$400,311	$323,478	$622,274	$76,833
2019	$594,021	$572,977	$514,451	$21,044

SOUTH CAROLINA OPTOMETRIC PHYSICIANS ASSOCIATION