Civic Intelligence

Lions Vision Services a South Carolina Charity

EIN 23-7105526 • 501(c)3 • Columbia, SC

Profile

To provide assistance for the sight and hearing impaired & expand research.

234 Outlet Pointe Blvd Suite CColumbia, SC 29210

www.sclions.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.06x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

80th percentile

38%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Up

$2,769,705

Up $1,187,470 (+75%) from 2022

Liabilities

Up

$160,781

Up $132,087 (+460%) from 2022

Net Assets

Up

$2,608,924

Up $1,055,383 (+68%) from 2022

Revenue

Up

$1,376,011

Up $847,096 (+160%) from 2022

Expenses

Up

$936,327

Up $496,249 (+113%) from 2022

Net Income

Up

$439,684

Up $350,847 (+395%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2013: $69,460Liabilities 2013: $12,895Net Assets 2013: $56,5652013Assets 2014: $40,256Liabilities 2014: $25,197Net Assets 2014: $15,0592014Assets 2016: $33,174Liabilities 2016: $2,842Net Assets 2016: $30,3322016Assets 2019: $1,430,100Liabilities 2019: $25,850Net Assets 2019: $1,404,2502019Assets 2020: $1,378,814Liabilities 2020: $53,925Net Assets 2020: $1,324,8892020Assets 2021: $1,700,508Liabilities 2021: $39,610Net Assets 2021: $1,660,8982021Assets 2022: $1,582,235Liabilities 2022: $28,694Net Assets 2022: $1,553,5412022Assets 2025: $2,769,705Liabilities 2025: $160,781Net Assets 2025: $2,608,9242025

Highlighted filing

2025

Assets$2,769,705
Liabilities$160,781
Net Assets$2,608,924

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2013: $376,6242013Revenue 2014: $375,983Expenses 2014: $417,489Net Income 2014: -$41,5062014Revenue 2016: $450,914Expenses 2016: $469,947Net Income 2016: -$19,0332016Revenue 2019: $268,430Expenses 2019: $354,658Net Income 2019: -$86,2282019Revenue 2020: $252,154Expenses 2020: $331,515Net Income 2020: -$79,3612020Revenue 2021: $544,771Expenses 2021: $410,780Net Income 2021: $133,9912021Revenue 2022: $528,915Expenses 2022: $440,078Net Income 2022: $88,8372022Revenue 2025: $1,376,011Expenses 2025: $936,327Net Income 2025: $439,6842025

Highlighted filing

2025

Revenue$1,376,011
Expenses$936,327
Net Income$439,684

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 16, 2025
Return Version
2024v5.0
Gross Receipts
$1,376,011
Mission and Program Overview

Mission

Lions vision services empowers the under-served blind and visually- impaired in south carolina to live safe, meaningful and fulfilling lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,791,014$2,011,299▲ $220,285
Cash and Non-Interest-Bearing Accounts$248,356$460,108▲ $211,752
Savings and Temporary Cash Investments$25,234$211,902▲ $186,668
Land, Buildings, and Equipment, Net$80,569$54,619▼ $25,950
Pledges and Grants Receivable$25,105$25,105→ $0
Accounts Receivable$7,256$5,130▼ $2,126
Prepaid Expenses and Deferred Charges$1,845$1,542▼ $303
Total Assets$2,179,379$2,769,705▲ $590,326
Liabilities
Accounts Payable and Accrued Expenses$62,583$91,764▲ $29,181
Other Liabilities$94,025$69,017▼ $25,008
Total Liabilities$156,608$160,781▲ $4,173
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,552,407$1,545,490▼ $6,917
Net Assets With Donor Restrictions$470,364$1,063,434▲ $593,070
Total Net Assets Fund Balance$2,022,771$2,608,924▲ $586,153
Total Liabilities and Net Assets / Fund Balance$2,179,379$2,769,705▲ $590,326

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,478$84,515$89,993
Other Land Buildings$49,141$23,377$72,518

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$344,378$100,000▲ $43,290$13,701$473,967
2023$217,320$100,000▲ $32,101$5,043$344,378
2022$866,895$175,000▲ $3,580$828,155$217,320
2021$847,091$25,000▼ $5,196-$866,895
2020$841,937-▲ $5,154-$847,091
Compensation and Service Providers

Employees

NameTitleBaseTotal
Daniel ProhaskaPresident &$79,768$79,768
Winn FitzgeraldExecutive VP$75,400$75,400

Board Members and Trustees

NameTitle
Everette HairChair
Jay OdellPast Chair
Jim BarbareVice Chair
Ann Akerman BeardDirector
Cindy TaylorDirector
Earlene CorrothersDirector
Jay McclaryDirector
Mary SedgwickDirector
Nick MclaneDirector
Ray WilliamsDirector
Shaw DrummondDirector
Valerie LightfootDirector
Helen McfaddenSecretary
Marcus HunterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,335,759
Program Service Revenue
$0
Investment Income
$40,251
Other Revenue
$1
All Other Contributions
$835,759
Change in Net Assets
$439,684

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,376,011
Revenue Not Reported on Form 990
$1,655,282
Total Revenue per Audited Statements
$3,031,293
Total Revenue per Form 990
$1,376,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$579,599
Salaries, Compensation, and Employee Benefits$308,728
Total Fundraising Expense$102,367
Professional Fundraising Fees$48,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$121,031$12,413$21,724$155,168
Other Salaries and Wages$119,777$12,285$21,498$153,560
Fees for Services Professional Fundraising--$48,000$48,000
All Other Expenses$39,594--$39,594
Depreciation Depletion$17,255$5,600$3,097$25,952
Other Expenses$24,716$2,961$5,183$24,716
Advertising$20,315--$20,315
Fees for Services Accounting$4,680$480$840$6,000
Insurance$3,371$346$605$4,322
Occupancy$2,954$303$530$3,787
Office Expenses$2,721$279$488$3,488
Conferences and Meetings$2,241$230$402$2,873
Total Functional Expenses$799,063$34,897$102,367$936,327

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,445,140
Expenses Not Reported on Form 990$1,508,813
Expenses per Audited Statements$936,327
Total Expenses per Form 990$936,327
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$48,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$49,141
Accrued Leave Liability$12,313
Payroll / Withholdings$7,563
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

Members are required to approve any proposed changes to the by-laws.

Form 990, Page 6, Part VI, Line 11B

The organization makes its tax return, financial statements, and governing documents available for public inspection. The tax return is presented to board treasurer for review prior to submission. Board approves the annual audit. Final documents are available on the organization's website.

Form 990, Page 6, Part VI, Line 12C

Annual disclosure request is solicited.

Form 990, Page 6, Part VI, Line 15A

Board reviews compensation for all employees on an annual basis

Form 990, Page 6, Part VI, Line 15B

The board reviews compensation for all employees on an annual basis

Form 990, Page 6, Part VI, Line 19

The organization makes its tax return, financial statements, and governing documents available for public inspection available upon request as well as the organization's website.

Filing and Contact Details

Filer

Filer Name
Lions Vision Services
EIN
23-7105526
Phone
8037961304
Address
234 OUTLET POINTE BLVD SUITE C, COLUMBIA, SC 29210

Signing Officer

Name
Daniel Prohaska
Title
President & CEO
Phone
8037941304
Signed
2025-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Prohaska
Formed
1969
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
50

Preparer

Firm
The Brittingham Group Llp
Address
PO BOX 5949, WEST COLUMBIA, SC 29171-5949
Preparer
Harry D Deloach
Phone
8037393090
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4C

The affordable eyewear program provides eyeglasses to residents with a demonstratable financial need and no other resources, public or private, to pay for these services. Lvs will provide a basic pair of single or lined bifocal lenses at no cost to the client. Some other basis types of eyewear devices may also be obtained based on the recommendation of a licensed eyecare profressional. Clients will be referred to a local optometrist if they have not already established a provider to ensure an accurate prescription. The lvs eyeglasses program currently prioritizes applications from areas where there is no active lions club. Inquiries from residents in areas not currently supported by this program will be referred to the nearest lions club for assistance. In addition to the direct services we provide, lvs conducts an array of health awareness, public relations, and lions club related activities which align with our mission and elevate the role of eyecare in creating healthy communities for all south carolinians. These educational, supportive, coalition building, and public awareness efforts strengthen the core of all lvs programs in our pursuit of ending blindness in poverty.

Form 990, Page 2, Part III, Line 4D

The vision technology program helps blind and visually impaired persons who need various forms of low vision equipment for household activities or workplace develoment. Lvs utilizes partnerships with vendors, doctors, and donors to build an inventory of vision technology solutions and a referral system for clients who may need these resources. Vision technology varies greatly in cost and functionality based on the individiual needs of each client. All clients meet with a physician to determine the exact needs and most practical prescritpions for each client after which lvs provides the equipment needed on either a long-term or permanent loan at no cost to the client.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The lvs endowment exists to promote the long-term financial sustainability of the organization, providing a modest source of supplemental revenue for annual operations, a source of capital funds for strategic investments identified by the board of directors, and a means by which lvs can increase the impact of its charitable mission and ensure its future success. Management has established individual funds within the lvs endowment for charitable purposes related to the lvs mission with geographic or programmatic restrictions as outlined in the individual fund agreements.

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code. The organization is subject to tax on income unrelated to its exempt purposes (unless that income is otherwise excluded by the irc). The tax years ending june 30, 2025, 2024, 2023, and 2022 are still open to audit for both federal and state purposes.

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IRS990/MissionDesc0LIONS VISION SERVICES EMPOWERS THE UNDER-SERVED BLIND AND VISUALLY- IMPAIRED IN SOUTH CAROLINA TO LIVE SAFE, MEANINGFUL AND FULFILLING LIVES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE SANTEE BLIND FISHING EVENT IS A RECREATIONAL, EDUCATIONAL, QUALITY-OF- LIFE ENHANCING EVENT FOR INDIVIDUALS WITH BLINDNESS OR VISION LOSS AND THEIR CAREGIVERS. LVS PROVIDES A WEEKEND RETREAT IN THE SANTEE REGION WHERE BLIND AND VISUALLY IMPAIRED INDIVIDUALS CONNECT WITH OTHERS WHO HAVE SIMILAR SHARED LIFE EXPERIENCES AND PARTICIPATE IN A CATCH-AND-RELEASE FISHING TOURNAMENT. EXPENSES FOR THE PROGRAM COVER FOOD, LODGING, TRANSPORTATION, AND EQUIPMENT FOR CLIENTS AND VOLUNTEERS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE AFFORDABLE EYEWEAR PROGRAM PROVIDES EYEGLASSES TO RESIDENTS WITH A DEMONSTRATABLE FINANCIAL NEED AND NO OTHER RESOURCES, PUBLIC OR PRIVATE, TO PAY FOR THESE SERVICES. LVS WILL PROVIDE A BASIC PAIR OF SINGLE OR LINED BIFOCAL LENSES AT NO COST TO THE CLIENT. SOME OTHER BASIS TYPES OF EYEWEAR DEVICES MAY ALSO BE OBTAINED BASED ON THE RECOMMENDATION OF A LICENSED EYECARE PROFRESSIONAL. CLIENTS WILL BE REFERRED TO A LOCAL OPTOMETRIST IF THEY HAVE NOT ALREADY ESTABLISHED A PROVIDER TO ENSURE AN ACCURATE PRESCRIPTION. THE LVS EYEGLASSES PROGRAM CURRENTLY PRIORITIZES APPLICATIONS FROM AREAS WHERE THERE IS NO ACTIVE LIONS CLUB. INQUIRIES FROM RESIDENTS IN AREAS NOT CURRENTLY SUPPORTED BY THIS PROGRAM WILL BE REFERRED TO THE NEAREST LIONS CLUB FOR ASSISTANCE. IN ADDITION TO THE DIRECT SERVICES WE PROVIDE, LVS CONDUCTS AN ARRAY OF HEALTH AWARENESS, PUBLIC RELATIONS, AND LIONS CLUB RELATED ACTIVITIES WHICH ALIGN WITH OUR MISSION AND ELEVATE THE ROLE OF EYECARE IN CREATING HEALTHY COMMUNITIES FOR ALL SOUTH CAROLINIANS. THESE EDUCATIONAL, SUPPORTIVE, COALITION BUILDING, AND PUBLIC AWARENESS EFFORTS STRENGTHEN THE CORE OF ALL LVS PROGRAMS IN OUR PURSUIT OF ENDING BLINDNESS IN POVERTY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE VISION TECHNOLOGY PROGRAM HELPS BLIND AND VISUALLY IMPAIRED PERSONS WHO NEED VARIOUS FORMS OF LOW VISION EQUIPMENT FOR HOUSEHOLD ACTIVITIES OR WORKPLACE DEVELOMENT. LVS UTILIZES PARTNERSHIPS WITH VENDORS, DOCTORS, AND DONORS TO BUILD AN INVENTORY OF VISION TECHNOLOGY SOLUTIONS AND A REFERRAL SYSTEM FOR CLIENTS WHO MAY NEED THESE RESOURCES. VISION TECHNOLOGY VARIES GREATLY IN COST AND FUNCTIONALITY BASED ON THE INDIVIDIUAL NEEDS OF EACH CLIENT. ALL CLIENTS MEET WITH A PHYSICIAN TO DETERMINE THE EXACT NEEDS AND MOST PRACTICAL PRESCRITPIONS FOR EACH CLIENT AFTER WHICH LVS PROVIDES THE EQUIPMENT NEEDED ON EITHER A LONG-TERM OR PERMANENT LOAN AT NO COST TO THE CLIENT.
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