Civic Intelligence

Indiana Lions Eye Bank Inc

EIN 35-6055789 • 501(c)3 • Carmel, IN

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Profile

Visionfirst is dedicated to providing safe, high-quality tissue for transplantation purposes. In 2023 visionfirst provided over 2,500 corneas for sight-restoring transplants and has provided numerous tissues for research, education, and training.

4745 Haven Point BlvdCarmel, IN 46280

www.visionfirst.org

Siviq Scores

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

Liabilities / Assets

27th percentile

0.04x

Higher debt load relative to assets than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.10x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

54th percentile

5.9%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$331,189

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

51st percentile

4.5%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-0.1%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$17,753,549

Up $765,999 (+4.5%) from 2023

Liabilities

Up

$648,255

Up $136,242 (+27%) from 2023

Net Assets

Up

$17,105,294

Up $629,757 (+3.8%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin54th percentile

Revenue

Down

$6,500,591

Down $4,760 (-0.1%) from 2023

Expenses

Up

$6,118,843

Up $284,771 (+4.9%) from 2023

Net Income

Down

$381,748

Down $289,531 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $6,481,815Liabilities 2010: $231,542Net Assets 2010: $6,250,2732010Assets 2011: $6,979,979Liabilities 2011: $265,993Net Assets 2011: $6,713,9862011Assets 2012: $8,068,783Liabilities 2012: $575,116Net Assets 2012: $7,493,6672012Assets 2013: $9,858,600Liabilities 2013: $750,993Net Assets 2013: $9,107,6072013Assets 2014: $10,746,718Liabilities 2014: $548,323Net Assets 2014: $10,198,3952014Assets 2015: $10,685,096Liabilities 2015: $441,457Net Assets 2015: $10,243,6392015Assets 2016: $11,690,716Liabilities 2016: $337,542Net Assets 2016: $11,353,1742016Assets 2017: $13,353,187Liabilities 2017: $290,297Net Assets 2017: $13,062,8902017Assets 2018: $15,850,618Liabilities 2018: $2,831,563Net Assets 2018: $13,019,0552018Assets 2019: $17,421,097Liabilities 2019: $2,572,586Net Assets 2019: $14,848,5112019Assets 2020: $17,963,006Liabilities 2020: $2,944,835Net Assets 2020: $15,018,1712020Assets 2021: $18,448,498Liabilities 2021: $2,043,292Net Assets 2021: $16,405,2062021Assets 2022: $16,667,128Liabilities 2022: $1,916,501Net Assets 2022: $14,750,6272022Assets 2023: $16,987,550Liabilities 2023: $512,013Net Assets 2023: $16,475,5372023Assets 2024: $17,753,549Liabilities 2024: $648,255Net Assets 2024: $17,105,2942024

Highlighted filing

2024

Assets$17,753,549
Liabilities$648,255
Net Assets$17,105,294
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,503,2562010Expenses 2011: $3,780,5262011Expenses 2012: $3,983,1562012Revenue 2013: $5,181,156Expenses 2013: $4,073,160Net Income 2013: $1,107,9962013Revenue 2014: $5,458,751Expenses 2014: $4,313,423Net Income 2014: $1,145,3282014Revenue 2015: $5,470,131Expenses 2015: $4,921,753Net Income 2015: $548,3782015Revenue 2016: $6,200,967Expenses 2016: $5,241,690Net Income 2016: $959,2772016Revenue 2017: $6,713,233Expenses 2017: $5,728,644Net Income 2017: $984,5892017Revenue 2018: $6,778,810Expenses 2018: $5,769,346Net Income 2018: $1,009,4642018Revenue 2019: $6,932,037Expenses 2019: $6,048,213Net Income 2019: $883,8242019Revenue 2020: $5,306,066Expenses 2020: $5,551,847Net Income 2020: -$245,7812020Revenue 2021: $6,646,664Expenses 2021: $5,658,057Net Income 2021: $988,6072021Revenue 2022: $5,893,432Expenses 2022: $5,577,536Net Income 2022: $315,8962022Revenue 2023: $6,505,351Expenses 2023: $5,834,072Net Income 2023: $671,2792023Revenue 2024: $6,500,591Expenses 2024: $6,118,843Net Income 2024: $381,7482024

Highlighted filing

2024

Revenue$6,500,591
Expenses$6,118,843
Net Income$381,748
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,753,549
Liabilities
$648,255
Net assets
$17,105,294
Revenue
$6,500,591
Expenses
$6,118,843
Net income
$381,748
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.8$0.65$17.1$6.50$6.12$0.38
2023Detailed filing. Detailed filing data is available for this year.$17.0$0.51$16.5$6.51$5.83$0.67
2022Detailed filing. Detailed filing data is available for this year.$16.7$1.92$14.8$5.89$5.58$0.32
2021Detailed filing. Detailed filing data is available for this year.$18.4$2.04$16.4$6.65$5.66$0.99
2020Detailed filing. Detailed filing data is available for this year.$18.0$2.94$15.0$5.31$5.55$0.25
2019Detailed filing. Detailed filing data is available for this year.$17.4$2.57$14.8$6.93$6.05$0.88
2018Detailed filing. Detailed filing data is available for this year.$15.9$2.83$13.0$6.78$5.77$1.01
2017Detailed filing. Detailed filing data is available for this year.$13.4$0.29$13.1$6.71$5.73$0.98
2016Detailed filing. Detailed filing data is available for this year.$11.7$0.34$11.4$6.20$5.24$0.96
2015Detailed filing. Detailed filing data is available for this year.$10.7$0.44$10.2$5.47$4.92$0.55
2014Detailed filing. Detailed filing data is available for this year.$10.7$0.55$10.2$5.46$4.31$1.15
2013Detailed filing. Detailed filing data is available for this year.$9.86$0.75$9.11$5.18$4.07$1.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.07$0.58$7.49$3.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.98$0.27$6.71$3.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$0.23$6.25$3.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 18, 2025
Return Version
2024v5.2
Gross Receipts
$7,516,011
Mission and Program Overview

Mission

Indiana lions eye bank (ileb) is dedicated to providing safe, high-quality tissue for transplantation purposes. In 2016 ileb provided over 2,400 corneas for sight-restoring transplants and has provided numerous tissues for research, education, and training.

Improving quality of life through eye transplantation, medical research, and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,153,552$10,382,063▲ $1,228,511
Land, Buildings, and Equipment, Net$5,008,404$4,703,391▼ $305,013
Cash and Non-Interest-Bearing Accounts$923,517$1,051,016▲ $127,499
Accounts Receivable$1,290,306$1,005,213▼ $285,093
Inventories for Sale or Use$109,802$114,263▲ $4,461
Prepaid Expenses and Deferred Charges$11,172$22,501▲ $11,329
Total Assets$16,987,550$17,753,549▲ $765,999
Other Assets Total$490,797$475,102▼ $15,695
Liabilities
Accounts Payable and Accrued Expenses$471,298$623,204▲ $151,906
Other Liabilities$40,715$25,051▼ $15,664
Total Liabilities$512,013$648,255▲ $136,242
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,475,537$17,105,294▲ $629,757
Total Net Assets Fund Balance$16,475,537$17,105,294▲ $629,757
Total Liabilities and Net Assets / Fund Balance$16,987,550$17,753,549▲ $765,999

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,092,190$435,378$2,527,568
Leasehold Improvements$1,458,705$830,582$2,289,287
Equipment$633,193$1,093,073$1,726,266
Land$519,303-$519,303
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy FischerCEOFT$266,440$64,749$331,189
Lisa BrooksCOOFT$179,541$53,275$232,816
Christoper SicaDirector of Clinical ServicesFT$110,742$41,763$152,505
Gregory RubeoAccounting ManagerFT$88,744$24,951$113,695

Board Members and Trustees

NameTitle
Keith ThomasChairman
Kevin RoePast Chairman
Vicki MorrisVice Chairman
Christy NolanTrustee
Dennis TackittTrustee
Dr Dave HyndmanTrustee
Duane GrinerTrustee
Gaye CashTrustee
James BushTrustee
Joann Karaffa-owensTrustee
John ScottTrustee
Kathy CooperTrustee
Mike CrullTrustee
Nick XinopoulosTrustee
Reed FishTrustee
Ron GuthTrustee
Ross DrapalikTrustee
Stephen GrossTrustee
Tom PolkTrustee
Christine WoodwardSecretary
Sally DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$54,406
Program Service Revenue
$5,716,646
Investment Income
$729,539
Other Revenue
$0
All Other Contributions
$17,879
Change in Net Assets
$381,748

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,437,845
Revenue Not Reported on Financial Statements
$62,746
Revenue Not Reported on Form 990
$248,009
Other Revenue Adjustments
$10,821
Total Revenue per Audited Statements
$6,685,854
Total Revenue per Form 990
$6,500,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,260,137
Salaries, Compensation, and Employee Benefits$2,820,812
Total Fundraising Expense$60,290
Grants and Similar Amounts Paid$37,894
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,537,253$135,143$16,894$1,689,290
Fees for Services Other$1,031,895$90,717$11,339$1,133,951
Current Officers, Directors, Trustees, and Key Employees$616,706$54,216$6,777$677,699
Office Expenses$444,798$39,104$4,889$488,791
Depreciation Depletion$369,975$32,525$4,066$406,566
Other Employee Benefits$163,469$14,371$1,796$179,636
Other Expenses$146,318$12,862$1,608$160,788
Payroll Taxes$145,709$12,810$1,601$160,120
Pension Plan Contributions$103,801$9,125$1,141$114,067
Occupancy$97,911$8,608$1,075$107,594
Advertising$87,889$7,727$964$96,580
Travel$69,540$6,113$765$76,418
Insurance$62,316$5,478$685$68,479
Fees for Service Investment Mgmnt Fees-$51,925-$51,925
Fees for Services Accounting$37,492$3,296$412$41,200
Grants to Domestic Individuals$31,644--$31,644
Conferences and Meetings$18,877$1,660$207$20,744
Grants to Domestic Orgs$6,250--$6,250
Total Functional Expenses$5,524,305$534,248$60,290$6,118,843

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,118,843
Expenses per Audited Statements$6,066,918
Total Expenses per Audited Statements$6,056,097
Expenses Not Reported on Financial Statements$51,925
Expenses Not Reported on Form 990$-10,821
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Case Western Reserve UniversityCleveland, OH501c3TO FURTHER SUPPORT THE ORGANIZATION'S MISSON.$0

International Summary

Offices
0
Employees
0
Spending
$1,495,513

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,Program ServicesDiscounted Cornea Values00$1,100,772
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Program ServicesDiscounted Cornea Values00$138,005
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,Program ServicesDiscounted Cornea Values00$110,151
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServicesDiscounted Cornea Values00$74,600
North America - Canada and Mexico, But Not the United StatesProgram ServicesDiscounted Cornea Values00$50,060
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesDiscounted Cornea Values00$21,925
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$25,051
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“Each of seven lions districts are allowed under the organization's by-laws to elect 3 board members from each district.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is emailed to all board members. In addition, the audit committee performs a detailed review of the tax return before it is filed. The form 990 is also reviewed by an independent accounting firm prior to filing.”

Form 990, Part VI, Section B, Line 12C

“A conflict of interest confirmation form is completed annually, and the president reviews the form for compliance. Any detrimental conflicts are discussed at the board level. If a board member has a conflict, they recuse themselves from discussions and voting in that area until the conflict has been resolved.”

Form 990, Part VI, Section B, Line 15

“The organization used salary surveys of other organizations to determine compensation. Board members then approved the salary and documented the decision in the board minutes.”

Form 990, Part VI, Section C, Line 19

“The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Indiana Lions Eye Bank Inc
EIN
35-6055789
Phone
3178085000
Address
4745 HAVEN POINT BLVD, CARMEL, IN 46280
Doing Business As
Visionfirst Indiana Lions Eye Bank

Signing Officer

Name
Timothy Fischer
Title
CEO
Phone
3178085000
Signed
2025-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Fischer
Formed
1962
Legal Domicile
In
Voting Board Members
21
Independent Board Members
21
Employees
35
Volunteers
21

Preparer

Firm
Sponsel CPA Group LLC
Address
251 N ILLINOIS ST STE 450, INDIANAPOLIS, IN 46204
Preparer
Elizabeth M Belcher CPA
Phone
3176086699
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consulting fees: program service expenses 117,142. Management and general expenses 10,298. Fundraising expenses 1,287. Total expenses 128,727. Other medical professional fees: program service expenses 868,233. Management and general expenses 76,329. Fundraising expenses 9,541. Total expenses 954,103. Payroll processing fees: program service expenses 46,520. Management and general expenses 4,090. Fundraising expenses 511. Total expenses 51,121.”

FORM 990, PART XII, LINE 2C:

“The organization has a separate committee consisting of members of the board. This committee is responsible for retaining the independent auditor, overseeing the audit, and reporting the audit findings to the full board for review and approval. There have been no changes to this process from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. No penalties or interest were incurred for the years ended december 31, 2024 and 2023.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Gain on sale of fixed assets 10,821.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Gain on sale of fixed assets -10,821.”

Raw XML AppendixShowing 400 of 794 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0VISIONFIRST PROVIDED CORNEAS AND OTHER TISSUE TO HELP ENHANCE AND RENEW THE LIVES OF NUMEROUS INDIVIDUALS. DURING THIS PERIOD OVER 2,130 SIGHT-RESTORING TRANSPLANTS AND COUNTLESS TISSUE SURGERIES WERE PERFORMED USING TISSUE THAT WAS SCREENED, RECOVERED, TESTED, PROCESSED, AND DISTRIBUTED BY ILEB. CORNEAS ARE DISTRIBUTED FOR LOCAL SURGERIES FIRST, THEN NATIONAL AND FINALLY TO MORE THAN 10 COUNTRIES GLOBALLY. VISIONFIRST RECOVERS RESEARCH TISSUE FOR SPECIFIC STUDIES (GLAUCOMA, MACULAR DEGENERATION, CELL GROWTH, ETC.) ALONG WITH MAKING AVAILABLE TISSUES FOR RESEARCH WHICH ARE NOT SUITABLE FOR TRANSPLANTATION. PUBLIC AND COMMUNITY EDUCATION IS PERFORMED TO PROMOTE TISSUE DONATION AND INFORM THE PUBLIC ABOUT TRANSPLANTATION. OTHER SERVICES INCLUDE TRAINING OF HOSPITAL STAFF AND BEREAVEMENT SUPPORT FOR FAMILIES.
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