South Dakota Optometric Society

Nonprofit profile at a glance

EIN
466040533
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Pierre, SD, USA
Phone
6052809372
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$255,696
Expenses
$213,862
Assets
$968,623
Liabilities
$5,161

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • DR JUSTIN SCHWEITZER (PAST PRESIDENT)
  • DR ASHLEY CRABTREE (PRESIDENT)
  • DR JERIKA KIRWAN OD (PRESIDENT ELECT)
  • DEB MORTENSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEB MORTENSON (EXECUTIVE DIRECTOR): $70,849 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist in the organization and development of South Dakota optometrists in order to better serve South Dakota residents.

What it reported doing in 2025

To serve as the state professional society of optometrists which represents the profession of optometry, enhances public awareness and serves the best interests of public health and optmetry.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 16.4%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 4.53; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 33.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 29.4% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: -0% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $71K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.