2023-08-11T10:06:29-05:00 2022-09-30 PWC US TAX LLP 655 NEW YORK AVE NW STE 1100 WASHINGTON DC 20001 990 2021-10-01 630459034 THE EYE FOUNDATION INC % MAXINE NICHOLS EYEF 2053258100 1720 UNIVERSITY BOULEVARD BIRMINGHAM AL 35233 SHELBY T SMITH ASSISTANT CFO 2053258100 2023-08-10 true SHELBY T SMITH 999009999 TRAVIS L PATTON P00369623 2024141000 2023-08-10 2 2021 2023-04-26 12:10:37Z GARRETT GROVER 1720 UNIVERSITY BLVD BIRMINGHAM AL 35233 26815 false X N/A X 1950 AL PROVIDE SUPPORT TO THE UAB CALLAHAN EYE HOSPITAL AUTHORITY AND ITS SUBSIDIARIES FOR THE CARE AND TREATMENT OF THE HUMAN EYE. 5 0 0 0 0 0 36219 26815 0 0 0 0 0 0 36219 26815 0 0 0 0 0 0 0 0 0 0 0 0 0 36219 26815 177347 204162 0 0 177347 204162 THE MISSION OF THE EYE FOUNDATION, INC. IS TO PROVIDE SUPPORT TO HEALTHCARE FACILITIES THAT EXIST FOR THE CARE AND TREATMENT OF THE HUMAN EYE BY PROVIDING FUNDRAISING EFFORTS TO ENSURE THE QUALITY OF CARE DELIVERED. false false 0 0 0 THE EYE FOUNDATION ENGAGED IN FUNDRAISING EFFORTS AND PROVIDED GRANTS TO HEALTHCARE FACILITIES THAT EXIST FOR THE CARE AND TREATMENT OF THE HUMAN EYE TO ENSURE THE QUALITY OF CARE DELIVERED. 0 true true false false false false false false false true false false false false false false false true false false false false false false false false false false false true false false false false false false false false false false false false false true false true false true 0 0 0 false false false false false false false false false false false false X 5 0 false false false false false false false true true false false false true true true true true false X MAXINE NICHOLS 2053258100 1720 UNIVERSITY BLVD BIRMINGHAM AL 35233 ISSAC WILLIAM FERNIANY PHD BOARD MEMBER (UNTIL 12/2021) 1.0 42.25 X 0 2024740 85142 REID JONES BOARD MEMBER 1.0 41.0 X 0 1676404 79707 DAWN BULGARELLA BOARD MEMBER 0.25 40.5 X 0 1328768 65167 CHRISTOPHER GIRKIN MD BOARD MEMBER 1.0 41.0 X 0 739961 98669 VIRGINIA LOLLEY MD BOARD MEMBER 1.0 40.0 X 0 493775 66195 GARRETT GROVER CEO 40.0 20.0 X 0 418813 97631 JASON O SADLER CFO 40.0 1.0 X 0 255407 74892 STEPHEN YODER JD BOARD MEMBER 1.0 42.0 X 0 238574 64444 JOAN RAGSDALE PRESIDENT 1.0 0.0 X 0 0 0 0 7176442 631847 0 false true false 0 26815 26815 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26815 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 177347 204162 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 177347 204162 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 173556 200171 3791 3991 177347 204162 177347 204162 26815 X false true X true false X X X 1 UAB CALLAHAN EYE HOSPITAL AUTHORITY 461468253 6 true 0 0 1 0 0 true true false false false false false false false false false false false false false true false SCHEDULE A, PART IV, LINE 2: THE EYE FOUNDATION WILL SUPPORT THE UAB CALLAHAN EYE HOSPITAL AUTHORITY ("EYE HOSPITAL AUTHORITY"). THE EYE HOSPITAL AUTHORITY IS AN ENTITY OF THE UAB HEALTH SYSTEM AND IS COMPOSED OF TWO OPERATING ORGANIZATIONS, THE UAB CALLAHAN EYE HOSPITAL, A HOSPITAL, AND THE UNIVERSITY OF ALABAMA OPTHAMOLOGY SERVICES FOUNDATION, A NON-PROFIT ORGANIZATION SERVING THE EYE HEALTH NEEDS OF INDIVIDUALS THROUGH PATIENT CARE, MEDICAL EDUCATION, AND RESEARCH. THE EYE HOSPITAL AUTHORITY IS AN INTEGRAL PART OF THE INTERNATIONALLY RECOGNIZED MEDICAL CENTER AT THE UNIVERSITY OF ALABAMA AT BIRMINGHAM AND IS CONSIDERED TO BE A TAX-EXEMPT GOVERNMENTAL UNIT. AS A GOVERNMENTAL UNIT, THE EYE HOSPITAL AUTHORITY DOES NOT HAVE AN IRS DETERMINATION LETTER CLASSIFYING IT AS A PUBLIC CHARITY UNDER SECTION 509(A)(1) OR (2) OF THE INTERNAL REVENUE CODE. HOWEVER, THE EYE HOSPITAL AUTHORITY QUALIFIES AS A PUBLIC CHARITY UNDER SECTION 509(A)(1) BECAUSE ITS PRINCIPAL PURPOSE IS THE PROVISION OF MEDICAL AND HOSPITAL CARE AND MEDICAL EDUCATION AND RESEARCH AND IT QUALIFIES AS A GOVERNMENTAL UNIT. AS NOTED ABOVE, THE EYE HOSPTIAL AUTHORITY IS COMPOSED OF AN EYE HOSPITAL AND A NON-PROFIT ORGANIZATION THAT PROVIDES PATIENT CARE, MEDICAL EDUCATION AND DOES MEDICAL RESEARCH. BELOW PLEASE FIND THE LAW SUPPORTING THIS CONCLUSION. SECTION 509(A)(3) DESCRIBES "SUPPORTING ORGANIZATIONS" TO BE ORGANIZED, SUPERVISED, OR CONTROLLED BY ONE OR MORE ORGANIZATIONS DESCRIBED IN PARAGRAPH (1) OR (2) OF THIS SUBSECTION, AND FOR WHICH THE SUPPORTING ORGANIZATION IS ORGANIZED, AND AT ALL TIMES THEREAFTER IS OPERATED, EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF ONE OR MORE SPECIFIED ORGANIZATIONS DESCRIBED IN PARAGRAPHS (1) OR (2) OF THIS SUBSECTION. SECTION 509(A)(1) INCLUDES AN ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(OTHER THAN IN CLAUSES (VII) OR (VIII)). SECTION 170(B)(1)(A)(III) DESCRIBES AN ORGANIZATION THE PRINCIPAL PURPOSE OR FUNCTIONS OF WHICH ARE THE PROVIDING OF MEDICAL OR HOSPITAL CARE OR MEDICAL EDUCATION OR MEDICAL RESEARCH, IF THE ORGANIZATION IS A HOSPITAL. SECTION 170(B)(1)(A)(V) DESCRIBES A GOVERNMENTAL UNIT REFERRED TO IN SUBSECTION (C)(1) WHICH INCLUDES A STATE, A POSSESSION OF THE UNITED STATES, OR ANY POLITICAL SUBDIVISION OF ANY OF THE FOREGOING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3791 200 0 0 0 0 3991 3791 0 0 0 0 0 3791 3791 0 0 0 0 0 3791 3791 0 0 0 0 0 3791 4300 -509 0 0 0 0 3791 1.00000 false false SCHEDULE D, PART V, LINE 4: THE ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR RESEARCH OR CHARITY CARE. false false false false false false true false false JASON O SADLER CFO 0 205407 0 49038 0 962 0 53020 0 21872 0 330299 0 0 CHRISTOPHER GIRKIN MD BOARD MEMBER 0 738498 0 0 0 1463 0 78010 0 20659 0 838630 0 0 REID JONES BOARD MEMBER 0 748246 0 440274 0 487884 0 59528 0 20179 0 1756111 0 0 STEPHEN YODER JD BOARD MEMBER 0 232849 0 400 0 5325 0 42319 0 22125 0 303018 0 0 ISSAC WILLIAM FERNIANY PHD BOARD MEMBER (UNTIL 12/2021) 0 827869 0 512901 0 683970 0 58000 0 27142 0 2109882 0 311723 GARRETT GROVER CEO 0 288156 0 109978 0 20679 0 77500 0 20131 0 516444 0 0 VIRGINIA LOLLEY MD BOARD MEMBER 0 493375 0 400 0 0 0 43500 0 22695 0 559970 0 0 DAWN BULGARELLA BOARD MEMBER 0 748009 0 285116 0 295643 0 58000 0 7167 0 1393935 0 0 SCHEDULE J, PART I, LINE 6B: THE CEO AND CFO WERE PAID COMPENSATION CONTINGENT UPON NET EARNINGS OF THE UAB CALLAHAN EYE HOSPITAL AUTHORITY. THIS PAYMENT IS AN ANNUAL BONUS, THE AMOUNT WHICH IS DETERMINED BY FACTORS INCLUDING NET EARNINGS, AS WELL AS OTHER ACCOMPLISHMENTS SPECIFIC TO THE EMPLOYEE'S POSITION. SCHEDULE J, PART II: FOR CALENDAR YEAR 2021, COMPENSATION FOR ISAAC WILLIAM FERNIANY, INCLUDED $311,723, WHICH WAS A ONE TIME PAYMENT FROM A DEFERRED COMPENSATION PLAN. FORM 990, PART VI, LINE 11B: THE CFO HAS REVIEWED THE FORM 990 IN DETAIL AND HAS SUBMITTED QUESTIONS AND RECEIVED APPROPRIATE ANSWERS FROM THE CONTROLLER AND/OR TAX PREPARER PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, LINE 12C: THE EYE FOUNDATION MAINTAINS A CONFLICT OF INTEREST POLICY VIA ITS RELATIONSHIP AS A SUPPORTING ORGANIZATION FOR THE UAB CALLAHAN EYE HOSPITAL AUTHORITY (CEHA). ALTHOUGH THIS POLICY IS WRITTEN, REGULAR MONITORING AND ENFORCEMENT ARE PERFORMED VIA THE CEHA WEB BASED CONFLICT OF INTEREST POLICY MANAGEMENT APPLICATION AS PROVIDED BY UNIVERSITY OF ALABAMA SYSTEM, A RELATED ORGANIZATION. FORM 990, PART VI, LINE 19: THE EYE FOUNDATION (CEHA) MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. SEE SCHEDULE R PART VII NA SEE SCHEDULE R PART VII NA false false false false false false false false false false false false false false false false false false false FORM 990, SCHEDULE R, PART II - NAMES OF RELATED ORGANIZATIONS: THE ATTACHED LIST OF ENTITIES ARE FOUNDATIONS OR SUBSIDIARIES AFFILIATED WITH THE UNIVERSITY OF ALABAMA SYSTEM AND ITS VARIOUS CAMPUSES. SOME OF THESE ENTITIES MAY NOT MEET THE IRS DEFINITION OF "RELATED ORGANIZATION" FOR PURPOSES OF SCHEDULE R. THEY ARE INCLUDED, HOWEVER, ON THIS ATTACHED STATEMENT FOR PURPOSES OF COMPLETENESS AND TRANSPARENCY. ALABAMA CARE NETWORK MID-STATE (EXEMPT) ALABAMA CARE NETWORK SOUTHEAST (EXEMPT) ALABAMA ENGINEERING FOUNDATION, INC. (EXEMPT) ALABAMA PHYSICIAN NETWORK, LLC (LLC) CAMPUS HOSPITALITY SERVICES, LLC (LLC) CAPSTONE EDUCATIONAL AND RESEARCH FOUNDATION (EXEMPT) CAPSTONE HEALTH SERVICES FOUNDATION, P.C. (EXEMPT) COMMERCIAL REAL ESTATE, LLC (LLC) COOPER GREEN MERCY HEALTH SERVICES AUTHORITY, AN AFFILIATE OF UAB MEDICINE ENTERPRISE (C CORP) COOPER GREEN REHABILITATION SERVICES (EXEMPT) CRIMSON TIDE FOUNDATION (EXEMPT) GORGAS MEMORIAL INSTITUTE OF TROPICAL AND PREVENTATIVE MEDICINE, INC. (C CORP) MEDICAL TOWERS, INC. (C CORP) MEDICAL WEST HOSPITAL AUTHORITY, AN AFFILIATE OF UAB MEDICINE ENTERPRISE (EXEMPT) RIDGECREST STUDENT HOUSING, LLC (LLC) SOUTHERN RESEARCH INSTITUTE (EXEMPT) THE 1831 FOUNDATION (EXEMPT) THE ALABAMA "A" CLUB EDUCATIONAL AND CHARITABLE FOUNDATION (EXEMPT) THE ALUMNI ASSOCIATION OF THE UNIVERSITY OF ALABAMA SCHOOL OF MEDICINE (EXEMPT) THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ALABAMA (EXEMPT) THE CAPSTONE FOUNDATION (EXEMPT) THE HEALTH CARE AUTHORITY FOR BAPTIST HEALTH, AN AFFILIATE OF UAB MEDICINE ENTERPRISE (C CORP) THE KIRKLIN CLINIC, INC. (C CORP) THE NATIONAL ALUMNI ASSOCIATION OF THE UNIVERSITY OF ALABAMA (EXEMPT) THE NATIONAL ALUMNI SOCIETY OF THE UNIVERSITY OF ALABAMA AT BIRMINGHAM (EXEMPT) THE UAB DIABETES TRUST FOUNDATION (EXEMPT) THE UAB EDUCATIONAL FOUNDATION (EXEMPT) THE UAB RESEARCH FOUNDATION (EXEMPT) THE UNIVERSITY FOUNDATION (EXEMPT) THE UNIVERSITY OF ALABAMA "A" CLUB ALUMNI ASSOCIATION (EXEMPT) THE UNIVERSITY OF ALABAMA DONOR ADVISED FUND (EXEMPT) THE UNIVERSITY OF ALABAMA IN HUNTSVILLE PUBLIC EDUCATION BUILDING AUTHORITY (EXEMPT) THE UNIVERSITY OF ALABAMA IN HUNTSVILLE RESEARCH AND TECHNOLOGY CORPORATION (EXEMPT) THE UNIVERSITY OF ALABAMA LAW SCHOOL FOUNDATION (EXEMPT) THE UNIVERSITY OF ALABAMA OPHTHALMOLOGY SERVICES FOUNDATION (EXEMPT) THE VALLEY FOUNDATION (EXEMPT) THE WORKPLACE, INC. (C CORP) TRITON HEALTH SYSTEMS, LLC (LLC) UA-ASU-TSU EDUCATIONAL RADIO CORPORATION (EXEMPT) UAB ATHLETICS FOUNDATION (EXEMPT) UAB CALLAHAN EYE HOSPITAL AUTHORITY (EXEMPT) UAB HEALTH SYSTEM AUTHORITY (EXEMPT) UAB HOSPITAL MANAGEMENT, LLC (LLC) UAB MEDICINE ENTERPRISE (EXEMPT) UAB MEDICINE FINANCE AUTHORITY (C CORP) UAB-SVHS, INC. (EXEMPT) UNIVERSITY OF ALABAMA HEALTH SERVICES FOUNDATION, P.C. (EXEMPT) UNIVERSITY OF ALABAMA HUNTSVILLE FOUNDATION (EXEMPT) VIVA HEALTH ADMINISTRATION, LLC (LLC) VIVA HEALTH, INC. (EXEMPT)