American Society of Ophthalmic Registered Nurses Inc
Nonprofit profile at a glance
- EIN
- 521116590
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- San Francisco, CA, USA
- Phone
- 4155618513
- Rating
- 53
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Nursing Services (General)
Reported finances
- Revenue
- $73,554
- Expenses
- $205,065
- Assets
- $187,999
- Liabilities
- $44,711
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- PAM OPREMCAK MPA RN (PRESIDENT)
People named in this filing
- PAM OPREMCAK MPA RN (PRESIDENT)
- AMANDA ETTERLING BSN RN CRNO CNOR (SECRETARY/TREASURER)
- GAIL G MORRELL DNP MSN FNP-BC CR (PROVIDER UNIT DIRECTOR)
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 mission of asorn is to foster excellence in ophthalmic patient care while supporting the ophthalmic team through individual development, education, and evidence-based practice.
What it reported doing in 2024
Board & board committees - the board of directors and various committees oversee activities of the organization, such as governance, annual meetings, publications, etc.
Operating model
- Revenue model
- Earned-program. 89% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
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: 18
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 22
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27%; rating input score 27
- Program expense ratio: 9.8%; rating input score 10
- 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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -178.8%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.92; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -19.7% per year; rating input score 0; 17th percentile among comparable filings
- Revenue growth: -10.2% per year; rating input score 0; 31st percentile among comparable filings
- Asset growth: -4.2% per year; rating input score 0; 23rd percentile among comparable filings
Details
- Where the money goes: 27% of revenue deployed · 9.8% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $20K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Highest-paid contractors: 1 contractor listed · $138K reported
- Consistency: 22 of 22 current checks pass
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2011 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 27/100.
- High — Financial Efficiency: Program expense ratio scored 10/100.
- High — Sustainability: Operating margin scored 14/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.