2026-08-13T10:57:17-05:00 2025-09-30 PWC US TAX LLP 655 NEW YORK AVENUE NW SUITE 1100 WASHINGTON DC 20001 990EZ 2024-10-01 630459034 THE EYE FOUNDATION INC % MAXINE NICHOLS EYEF 2053258100 1720 UNIVERSITY BOULEVARD BIRMINGHAM AL 35233 BRANDON SLOCUM SECRETARY & TREAS. 2053258100 2026-08-05 true true MICHAEL D HOFFMAN P01345551 2024141000 2026-08-05 2024 2025-03-06 01:10:19Z X N/A X X 26320 X 26320 0 0 0 0 0 0 26320 0 0 26320 262053 -372 288001 X 262053 288001 0 0 0 0 262053 288001 0 0 262053 288001 X 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. 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 0 BRIAN SAMUELS VICE PRESIDENT 1.0 0 0 0 DAWN BULGARELLA CHAIR AND PRESIDENT 1.0 0 0 0 STEPHEN YODER JD BOARD MEMBER 1.0 0 0 0 ANUPAM AGARWAL BOARD MEMBER 0.25 0 0 0 MICHAEL CALLAHAN BOARD MEMBER 0.25 0 0 0 BRANDON SLOCUM SECRETARY AND TREASURER 1.0 0 0 0 VIRGINIA LOLLEY MD BOARD MEMBER 1.0 0 0 0 JOAN RAGSDALE BOARD MEMBER 1.0 0 0 0 LOU BAVERSO BOARD MEMBER 0.25 0 0 0 false false false false false false false false MAXINE NICHOLS 1720 UNIVERSITY BLVD BIRMINGHAM AL 35233 2053258100 false false false false false false false false false false false true 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 FORM 990-EZ, PART I, LINE 20 OTHER CHANGES IN NET ASSETS $(372) --------- TOTAL $(372)