IRS guidelines require organizations that are incorporated under 501(c)(3) of the Internal Revenue Code to make public, upon request, certain documents related to this tax-exempt designation. As ARBO takes its responsibilities in this capacity very seriously, we are providing these documents through our web site, free of charge, to the general public.

Note: These documents are in Adobe PDF format. To be able to view these documents you must have Adobe Acrobat Reader software installed on your computer. If you do not have Adobe Acrobat Reader click on the link below to obtain a free copy:

Report of the ARBO/NBEO Joint Exploratory Committee
This report on the feasibility of a merger of ARBO and NBEO was prepared for the Boards of Directors of both ARBO and NBEO following several months of work and an invitational conference held in Washington, DC, in March 2002. Full information is contained in this document, including: the Case Statement supporting a merger; details of the conference and the attendees; and the presentations made at the conference by each of the invited organizations.

IRS Letter of Determination
This IRS document dated November 16, 1999, affirms ARBO status as a 501(c)(3) organization and recognizes our change of name from International Association of Boards of Examiners in Optometry (IAB).

Restated Articles of Incorporation
This document replaced the original Articles of Incorporation when ARBO filed for a change of name in September 1999. ARBO is incorporated in the state of Nebraska.

Form 990 for Financial Year July 1, 1997 - June 30, 1998
ARBO tax return, with schedules and additional statements, for the above-mentioned period.

Form 990 for Financial Year July 1, 1998 - June 30, 1999
ARBO tax return, with schedules and additional statements, for the above-mentioned period.

Form 990 for Financial Year July 1, 1999 - June 30, 2000
ARBO tax return, with schedules and additional statements, for the above-mentioned period.

Form 990 for Financial Year July 1, 2000 - June 30, 2001
ARBO tax return, with schedules and additional statements, for the above-mentioned period.

Form 990 for Financial Year July 1, 2001 - June 30, 2002
ARBO tax return, with schedules and additional statements, for the above-mentioned period.

Form 990 for Financial Year July 1, 2002 - June 30, 2003
ARBO tax return, with schedules and additional statements, for the above-mentioned period.

Form 990 for Financial Year July 1, 2003 - June 30, 2004
ARBO tax return, with schedules and additional statements, for the above-mentioned period.

Form 990 for Financial Year July 1, 2004 - June 30, 2005
ARBO tax return, with schedules and additional statements, for the above-mentioned period.

Form 990 for Financial Year July 1, 2005 - June 30, 2006
ARBO tax return, with schedules and additional statements, for the above-mentioned period.

Form 990 for Financial Year July 1, 2006 - June 30, 2007
ARBO tax return, with schedules and additional statements, for the above-mentioned period.