BETA

EYE FOUNDATION OF AMERICA INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
EYE FOUNDATION OF AMERICA INC (EIN 55-0621735)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202543189349304494
Schema version
2024v5.2
Note
A later return for the same period supersedes this one.
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T10:29:09-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN825354495PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GRAY GRIFFITH & MAYS - MORGANTOWN PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1400 FORT PIERPONT DR SUITE 202AddressLine1Txt
CityMORGANTOWNCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26508ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN550621735EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EYE FOUNDATION OF AMERICA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEYEFBusinessNameControlTxt
Phone3045990705PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1695 WESTVIEW AVENUEAddressLine1Txt
CityMORGANTOWNCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26505ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR VK RAJUPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3045990705PhoneNum
Signature2025-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJ RYAN LINDSAYPreparerPersonNm
PTINP01835061PTIN
Phone3042411267PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR VK RAJUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1695 WESTVIEW AVENUEAddressLine1Txt
CityMORGANTOWNCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26505ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$641,666GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.EYEFOUNDATIONOFAMERICA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1982FormationYr
Legal Domicile StateWVLegalDomicileStateCd
Activity Or MissionDEDICATED TO THE ELIMINATION OF AVOIDABLE BLINDNESS, ESPECIALLY IN CHILDREN, WORLDWIDE.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers14TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$896,814PYContributionsGrantsAmt
CY Contributions Grants$572,176CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$7,844PYInvestmentIncomeAmt
CY Investment Income$18,352CYInvestmentIncomeAmt
PY Other Revenue$3,722PYOtherRevenueAmt
CY Other Revenue$29,993CYOtherRevenueAmt
PY Total Revenue$908,380PYTotalRevenueAmt
CY Total Revenue$620,521CYTotalRevenueAmt
PY Grants And Similar Paid$632,275PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$100,740CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$58,184PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$40,753CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$37,246CYTotalFundraisingExpenseAmt
PY Other Expenses$81,860PYOtherExpensesAmt
CY Other Expenses$174,035CYOtherExpensesAmt
PY Total Expenses$772,319PYTotalExpensesAmt
CY Total Expenses$315,528CYTotalExpensesAmt
PY Revenues Less Expenses$136,061PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$304,993CYRevenuesLessExpensesAmt
Total Assets BOY$522,590TotalAssetsBOYAmt
Total Assets EOY$864,358TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$522,590NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$864,358NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionEYE FOUNDATION OF AMERICA (EFA) PROVIDES MEDICAL EYE CARE AND TREATMENT THAT IS BOTH AFFORDABLE AND ACCESSIBLE TO ALL ON EQUAL TERMS, WITH THE GOAL OF ELIMINATING AVOIDABLE BLINDNESS, ESPECIALLY IN CHILDREN. EFA'S MISSION IS TO GO WHERE THE NEEED IS GREATEST; OFTEN RURAL AND REMOTE AREAS OF DEVELOPING COUNTRIES WHERE THERE IS NO MEDICAL CARE OR WHERE THE COST OF THE CARE IS PROHIBITIVE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$235,885ExpenseAmt
Grant$100,740GrantAmt
Revenue$29,993RevenueAmt
DescTO PROVIDE FUNDING FOR CHARITABLE PURPOSES WHICH INCLUDES PROVIDING ASSITANCE TO VARIOUS ORGANIZATIONS IN INDIA, GHANA, AND THE UNITED KINGDOM WHICH PROVIDES EYE CARE AND TREATMENT TO THOSE IN RURAL AND REMOTE AREAS.Desc
Total Program Service Expenses$235,885TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NV RAJUBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3045990705PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1695 WESTVIEW AVENUEAddressLine1Txt
CityMORGANTOWNCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26505ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
VK RAJU MD
PRESIDENT20.00Yes (X)Yes (X)$0$0$0
LEELA V RAJU MD
SECRETARY10.00Yes (X)Yes (X)$0$0$0
SAM MADDALI
DIRECTOR1.00Yes (X)$0$0$0
DAVID RAESE
DIRECTOR1.00Yes (X)$0$0$0
SAMUEL STONE
DIRECTOR1.00Yes (X)$0$0$0
ASHOK RAJU
DIRECTOR1.00Yes (X)$0$0$0
SEKHAR VEMPARALA
DIRECTOR1.00Yes (X)$0$0$0
SRINU MADDULA
DIRECTOR1.00Yes (X)$0$0$0
SANKU RAO MD
DIRECTOR1.00Yes (X)$0$0$0
RAJEEV RAI
DIRECTOR1.00Yes (X)$0$0$0
KATHY L MARTIN
DIRECTOR1.00Yes (X)$0$0$0
LEKHA HOTA
DIRECTOR1.00Yes (X)$0$0$0
DEEPAK DWIVEDI
DIRECTOR1.00Yes (X)$0$0$0
VAIDHEI DEDANIA MD
DIRECTOR1.00Yes (X)$0$0$0
ANDREA CONTALDI
EXECUTIVE DIRECTOR20.00Yes (X)$13,500$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$13,500TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$572,176AllOtherContributionsAmt
Total Contributions$572,176TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,557TotalRevenueColumnAmt
Exclusion$14,557ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$24,940SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$21,145SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,795SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,795TotalRevenueColumnAmt
Exclusion$3,795ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$29,993TotalRevenueColumnAmt
Related Or Exempt Func Income$29,993RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$29,993OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$620,521TotalRevenueColumnAmt
Related Or Exempt Func Income$29,993RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$18,352ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$7,250TotalAmt
Program Services$7,250ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$93,490TotalAmt
Program Services$93,490ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$36,000TotalAmt
Management And General$18,000ManagementAndGeneralAmt
Fundraising$18,000FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,753TotalAmt
Management And General$2,377ManagementAndGeneralAmt
Fundraising$2,376FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,500TotalAmt
Management And General$8,500ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$4,388TotalAmt
Management And General$4,388ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$16,974TotalAmt
Management And General$104ManagementAndGeneralAmt
Fundraising$16,870FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$30,825TotalAmt
Program Services$30,825ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,377TotalAmt
Program Services$10,493ProgramServicesAmt
Management And General$2,884ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,738TotalAmt
Management And General$1,738ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$36,952TotalAmt
Program Services$36,952ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$26,829TotalAmt
Program Services$26,829ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Total$34,452TotalAmt
Program Services$30,046ProgramServicesAmt
Management And General$4,406ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$315,528TotalAmt
Program Services$235,885ProgramServicesAmt
Management And General$42,397ManagementAndGeneralAmt
Fundraising$37,246FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$91,495BOYAmt
EOY$82,632EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$431,095BOYAmt
EOY$781,726EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$522,590BOYAmt
EOY$864,358EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$395,197BOYAmt
EOY$736,965EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$127,393BOYAmt
EOY$127,393EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$522,590BOYAmt
EOY$864,358EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$522,590BOYAmt
EOY$864,358EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$304,993ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$36,775NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
HospitalYes (X)HospitalInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$657,296TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$36,775NetUnrealizedGainsInvstAmt
Revenue Not Reported$36,775RevenueNotReportedAmt
Revenue Subtotal$620,521RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$620,521TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$315,528TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$315,528ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$315,528TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE FOUNDATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES (EXCEPT TAXES ON UNRELATED BUSNIESS INCOME, IF ANY) UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE. DURING THE YEAR ENDED DECEMBER 31, 2024, THE FOUNDATION HAD NO UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. THE FOUNDATION COMPLIES WITH THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. THE FASB ASC REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGTATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. DURING THE YEAR ENDED DECEMBER 31, 2024, THE FOUNDATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. INCOME TAX RETURNS FILED BY THE FOUNDATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURN ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2020 REMAIN OPEN.ExplanationTxt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$0SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$0TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescDescription Of Non Cash AsstDescriptionOfNonCashAsstTxt
ACCRA, GREATER ACCRA REGION GHANACHILDREN'S REGION PROJECT WORLD CHILDHOOD BLINDNESS AND SURGERIES$55,000ELECTRONIC TRANSFERS & CHECKS$0FAIR MARKET VALUE
INDIATO PROVIDE ASSISTANCE SO EYE CARE CAN BE PROVIDED IN DEVELOPING COUNTRIES, OFTEN IN RURAL AND REMOTE AREAS$38,490ELECTRONIC TRANSFERS & CHECKS$0FAIR MARKET VALUEMEDICAL SUPPLIES & EQUIPMENT
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II, COLUMN (D) :FormAndLineReferenceDesc
ExplanationREGION: ACCRA, GREATER ACCRA REGION GHANA (D) PURPOSE OF GRANT: CHILDREN'S REGION PROJECT WORLD CHILDHOOD BLINDNESS AND SURGERIESExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GOUTAMI EYE INSTITUTEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionDR. RAJU IS A BOARD MEMBER & OFFICER OF BOTH THE FOUNDATION & THE INSTITUTERelationshipDescriptionTxt
Transaction$38,490TransactionAmt
TransactionEYE FOUNDATION MAKES CASH AND NON-CASH CONTRIBUTIONS TO THE INSTITUTE IN THE COURSE OF PERFORMING THEIR EXEMPT PURPOSETransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2THE BOARD PRESIDENT, DR. VK RAJU, IS THE FATHER OF THE BOARD SECRETARY, LEELA V RAJU.
FORM 990, PART VI, SECTION B, LINE 11BA DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPORVAL BEFORE THE RETURN IS FILED.
FORM 990, PART VI, SECTION C, LINE 19THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 1THE FOUNDATION MAINTAINS ITS RECORDS ON A CASH-BASIS, MODIFIED SO THAT INVESTMENTS ARE STATED AT FAIR VALUE, AND UNREALIZED AND REALIZED GAINS AND LOSSES, AND INVESTMENT INCOME, ARE REPORTED ON THE STATEMENT OF ACTIVITIES - MODIFIED CASH-BASIS. THE CASH BASIS OF ACCOUNTING IS FURTHER MODIFIED TO RECORD DONATED SUPPLIES AND SERVICES.
FORM 990, PART XII, LINE 2CTHE BOARD OF DIRECTORS OF THE FOUNDATION, DR. RAJU, AND MRS. RAJU REVIEWS THE AUDITED FINANCIAL STATEMENTS AND FORM 990 TAX RETURN ANNUALLY, AND APPROVES THE SELECTION OF THE INDEPENDENT ACCOUNTANT.

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