BETA

EYE FOUNDATION OF AMERICA INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
EYE FOUNDATION OF AMERICA INC (EIN 55-0621735)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-14
IRS object ID
202642579349301664
Schema version
2025v4.2
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)
Return2026-09-14T13:25:12-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

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 Begin2025-01-01TaxPeriodBeginDt

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 LEELA RAJUPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3045990705PhoneNum
Signature2026-09-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJ RYAN LINDSAYPreparerPersonNm
PTINP01835061PTIN
Phone3042411267PhoneNum
Preparation2026-09-11PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR LEELA RAJUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1695 WESTVIEW AVENUEAddressLine1Txt
CityMORGANTOWNCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26505ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$595,344GrossReceiptsAmt
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 Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$572,176PYContributionsGrantsAmt
CY Contributions Grants$491,619CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$18,352PYInvestmentIncomeAmt
CY Investment Income$33,524CYInvestmentIncomeAmt
PY Other Revenue$29,993PYOtherRevenueAmt
CY Other Revenue$11,306CYOtherRevenueAmt
PY Total Revenue$620,521PYTotalRevenueAmt
CY Total Revenue$536,449CYTotalRevenueAmt
PY Grants And Similar Paid$100,740PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$127,620CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$40,753PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$108CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$49,435CYTotalFundraisingExpenseAmt
PY Other Expenses$166,035PYOtherExpensesAmt
CY Other Expenses$192,113CYOtherExpensesAmt
PY Total Expenses$307,528PYTotalExpensesAmt
CY Total Expenses$319,841CYTotalExpensesAmt
PY Revenues Less Expenses$312,993PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$216,608CYRevenuesLessExpensesAmt
Total Assets BOY$872,358TotalAssetsBOYAmt
Total Assets EOY$1,296,445TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$872,358NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,296,445NetAssetsOrFundBalancesEOYAmt
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$235,166ExpenseAmt
Grant$127,620GrantAmt
Revenue$11,306RevenueAmt
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$235,166TotalProgramServiceExpensesAmt
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 OrganizationsYes (1)GrantsToOrganizationsInd
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 ContriYes (1)DeductibleNonCashContriInd
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
Employee0EmployeeCnt
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 Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
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 PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
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
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
VK RAJU MD
PRESIDENT (THRU AUGUST 2025)20.00Yes (X)Yes (X)$0$0$0
LEELA V RAJU MD
PRESIDENT (FROM AUGUST 2025)20.00Yes (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
SECRETARY (FROM AUGUST 2025)5.00Yes (X)Yes (X)$0$0$0
SANKU RAO MD
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
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
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$491,619AllOtherContributionsAmt
Noncash Contributions$35,391NoncashContributionsAmt
Total Contributions$491,619TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,859TotalRevenueColumnAmt
Exclusion$26,859ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$65,560SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$58,895SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$6,665SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,665TotalRevenueColumnAmt
Exclusion$6,665ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$11,306TotalRevenueColumnAmt
Related Or Exempt Func Income$11,306RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$11,306OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$536,449TotalRevenueColumnAmt
Related Or Exempt Func Income$11,306RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$33,524ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$28,750TotalAmt
Program Services$28,750ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$98,870TotalAmt
Program Services$98,870ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$108TotalAmt
Management And General$54ManagementAndGeneralAmt
Fundraising$54FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$25,000TotalAmt
Management And General$12,500ManagementAndGeneralAmt
Fundraising$12,500FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$615TotalAmt
Management And General$615ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,000TotalAmt
Management And General$8,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$36,881TotalAmt
Fundraising$36,881FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,348TotalAmt
Program Services$9,348ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,209TotalAmt
Program Services$6,030ProgramServicesAmt
Management And General$179ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$23TotalAmt
Management And General$23ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$24,227TotalAmt
Program Services$24,227ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$19,255TotalAmt
Program Services$19,255ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MISCELLANEOUS$54,238$48,686$5,552
INVESTMENT FEES$8,317$8,317

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$319,841TotalAmt
Program Services$235,166ProgramServicesAmt
Management And General$35,240ManagementAndGeneralAmt
Fundraising$49,435FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$90,632BOYAmt
EOY$175,568EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$781,726BOYAmt
EOY$1,120,877EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$872,358BOYAmt
EOY$1,296,445EOYAmt

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$774,965BOYAmt
EOY$1,199,052EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$97,393BOYAmt
EOY$97,393EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$872,358BOYAmt
EOY$1,296,445EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$872,358BOYAmt
EOY$1,296,445EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$216,608ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$207,479NetUnrlzdGainsLossesInvstAmt
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$743,927TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$207,478NetUnrealizedGainsInvstAmt
Revenue Not Reported$207,478RevenueNotReportedAmt
Revenue Subtotal$536,449RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$536,449TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$319,841TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$319,841ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$319,841TotalExpensesPerForm990Amt

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$50,000ELECTRONIC TRANSFERS & CHECKS$0FAIR MARKET VALUE
INDIATO PROVIDE ASSISTANCE SO EYE CARE CAN BE PROVIDED IN DEVELOPING COUNTRIES, OFTEN IN RURAL AND REMOTE AREAS$16,424ELECTRONIC TRANSFERS & CHECKS$30,446FAIR 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

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
WILMER EYE INSTITUTE
1800 ORLEANS STREETBALTIMOREMD21287$15,000$0CHARITABLE GIFTS TO HONOR LEADERSHIP AND TO SUPPORT THE RISING PROFESSORSHIP AT THE WILMER EYE INSTITUTE
AAPI USA
600 ENTERPRISE DR STE 108OAK BROOKIL60523$10,000$0CHARITABLE DONATION

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
TransactionEYE FOUNDATION MAKES CASH AND NON-CASH CONTRIBUTIONS TO THE INSTITUTE IN THE COURSE OF PERFORMING THEIR EXEMPT PURPOSETransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$4,945NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt

Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$30,446NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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 B, LINE 12CON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND REQUIRED TO ACKNOWLEDGE AND DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS. IN THE EVENT AS SITUATION EXISTS WHEREBY A MEMBER OF THE BOARD HAS A CONFLICT OF INTEREST, HE/SHE IS OBLIGATED TO REPORT THAT POTENTIAL CONFLICT TO THE GOVERNING BODY. THE GOVERNING BODY WILL RENDER A DECISION ON THAT MEMBER'S ELIGIBILITY TO VOTE ON ANY PARTICULAR ISSUE.
FORM 990, PART VI, SECTION C, LINE 19THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GFUNDRAISING EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 36,881. TOTAL EXPENSES 36,881.
FORM 990, PART XII, LINE 1:THE 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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