American College of Veterinary Ophthalmologists

Nonprofit profile at a glance

EIN
237210748
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Meridian, ID, USA
Phone
2084667624
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,355,414
Expenses
$1,305,983
Assets
$2,188,046
Liabilities
$156,410

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • DR WILLIAM MILLER (President)
  • DR DAVID RAMSEY (Vice President)

People named in this filing

  • DR WILLIAM MILLER (President)
  • DR DAVID RAMSEY (Vice President)
  • DR ALEXANDRA VAN DER WOERDT (SECRETARY/TREAS)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american college of veterinary ophtalmologists inc. Advances the quality of veterinary medicine through certification of veterinarians who demonstrate excellence as specialists in veterinary ophthalmology.

What it reported doing in 2024

In 2024, the acvo once again hosted its philanthropic event, the acvo/epicur national eye exam event during the month of may, since the year 2008 (excluding 2020 and 2021 due to covid cancellation) the 2024 event involved approximately 245 of its veterinary ophthalmologist specialists in the us, canada, and puerto rico who volunteered to provide free screening eye exams to qualified service animals. More than 5500 free eye exams were provided in 2024. Member participation is voluntary, and no compensation is received. Our participating diplomate members have donated over 86,000 eye exams! Acvo estimates that services worth over $5,100,000 have been donated to the service animal community as part of this event since inception.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.6%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.9% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 6 of 8 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 8 people listed
  • Highest-paid contractors: 1 contractor listed · $432K reported
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.