Civic Intelligence

Aravind Eye Foundation

990 • Fiscal year 2023 • EIN 38-3532410

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 02, 2024

Organization ProfileWWW.ARAVINDEYEFOUNDATION.ORG

Refreshing map…

447 East 57th Street 7ANew York, NY 10022

(917) 412-4742

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • NTEE E • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • NTEE E • $5M-$10M nonprofits • Source year 2023

Net Margin

96th percentile

90%

Higher net margin than 96% of similar nonprofits.

2023 filings • NTEE E • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

18th percentile

$18,082

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2023 filings • NTEE E • $5M-$10M nonprofits • Source year 2023

Asset Growth

93rd percentile

156%

Faster asset growth than 93% of similar nonprofits.

2023 filings • NTEE E • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

722%

Faster revenue growth than 99% of similar nonprofits.

2023 filings • NTEE E • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$7,087,513

Up $4,322,697 (+156%) from 2022

Net Assets

Up

$7,087,513

Up $4,359,462 (+160%) from 2022

Liabilities

Down

$0

Down $36,765 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue6th percentileNet Margin96th percentile

Revenue

Up

$4,636,372

Up $4,072,513 (+722%) from 2022

Expenses

Down

$451,082

Down $26,230 (-5.5%) from 2022

Net Income

Up

$4,185,290

Up $4,098,743 (+4736%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2008: $567,728Liabilities 2008: $0Net Assets 2008: $567,7282008Assets 2010: $744,171Liabilities 2010: $6,500Net Assets 2010: $737,6712010Assets 2011: $814,554Liabilities 2011: $6,825Net Assets 2011: $807,7292011Assets 2012: $619,460Liabilities 2012: $6,825Net Assets 2012: $612,6352012Assets 2013: $2,118,722Liabilities 2013: $7,200Net Assets 2013: $2,111,5222013Assets 2014: $2,708,470Liabilities 2014: $7,600Net Assets 2014: $2,700,8702014Assets 2015: $1,826,175Liabilities 2015: $57,923Net Assets 2015: $1,768,2522015Assets 2016: $1,151,459Liabilities 2016: $7,600Net Assets 2016: $1,143,8592016Assets 2017: $3,655,303Liabilities 2017: $41,502Net Assets 2017: $3,613,8012017Assets 2018: $2,811,768Liabilities 2018: $28,276Net Assets 2018: $2,783,4922018Assets 2019: $3,041,771Liabilities 2019: $22,796Net Assets 2019: $3,018,9752019Assets 2020: $4,079,307Liabilities 2020: $0Net Assets 2020: $4,079,3072020Assets 2021: $3,018,003Liabilities 2021: $3,108Net Assets 2021: $3,014,8952021Assets 2022: $2,764,816Liabilities 2022: $36,765Net Assets 2022: $2,728,0512022Assets 2023: $7,087,513Liabilities 2023: $0Net Assets 2023: $7,087,5132023Assets 2024: $7,487,556Liabilities 2024: $0Net Assets 2024: $7,487,5562024

Highlighted filing

2023

Assets$7,087,513
Liabilities$0
Net Assets$7,087,513
Open 2023 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2008: $58,7932008Expenses 2010: $1,195,5662010Revenue 2011: $483,079Expenses 2011: $405,087Net Income 2011: $77,9922011Expenses 2012: $346,4592012Revenue 2013: $1,756,317Expenses 2013: $279,316Net Income 2013: $1,477,0012013Revenue 2014: $1,609,257Expenses 2014: $1,010,297Net Income 2014: $598,9602014Revenue 2015: $283,157Expenses 2015: $1,192,720Net Income 2015: -$909,5632015Revenue 2016: $410,624Expenses 2016: $1,091,410Net Income 2016: -$680,7862016Revenue 2017: $3,144,278Expenses 2017: $712,221Net Income 2017: $2,432,0572017Revenue 2018: $334,580Expenses 2018: $1,042,936Net Income 2018: -$708,3562018Revenue 2019: $996,369Expenses 2019: $957,818Net Income 2019: $38,5512019Revenue 2020: $1,484,783Expenses 2020: $586,022Net Income 2020: $898,7612020Revenue 2021: $454,694Expenses 2021: $1,609,075Net Income 2021: -$1,154,3812021Revenue 2022: $563,859Expenses 2022: $477,312Net Income 2022: $86,5472022Revenue 2023: $4,636,372Expenses 2023: $451,082Net Income 2023: $4,185,2902023Revenue 2024: $835,389Expenses 2024: $519,098Net Income 2024: $316,2912024

Highlighted filing

2023

Revenue$4,636,372
Expenses$451,082
Net Income$4,185,290
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 2, 2024
Return Version
2023v5.1
Gross Receipts
$4,636,372
Mission and Program Overview

Mission

The purpose of the corporation is to engage in such activity as may be necessary, appropriate or otherwise helpful to support, provide assistance to or perform functions of aravind eye hospital and postgraduate institute of ophthamology headquarters in madrai, india (aravind eye hospital). The goal of aravind eye hospital is to eliminate needless blindness. Aravind eye foundation will support aravind eye hospital in working toward that goal:(a) by promoting aravind eye hospital and communicating its activities in the united states, canada, and europe;(b) by supporting aravind eye hospital directly in service delivery, human resource and organization development, securing equipment and supplies, locating volunteers who meet identified needs and metting other requests of the aravind eye hospital; and(c) by assisting in the spread of "the aravind model" to other places in india and the world.

The Friends of Aravind, Inc., founded in 2000 and doing business as the Aravind Eye Foundation, Inc. ("AEF") since 2011, is a not-for-profit organization that helps the Aravind Eye Care System ("AECS") in India spread its model of sustainable, high-quality eye care to India's rural populations and to other developing countries. AEF provides funding for capacity building, community outreach, training and education, and medical research to help AECS achieve its vision of eliminating needless blindness worldwide. In 2023, AEF made grants to provide eye glasses to underprivileged school children in the India states of Tamil Nadu and Pondicherry; to treat patients for eye cancer, corneal ulcers, and ocular trauma; and to provide equipment and training to eye hospitals and vision centers in South Asia and Africa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities-$4,690,235-
Investments in Publicly Traded Securities$1,705,327$2,106,013▲ $400,686
Cash and Non-Interest-Bearing Accounts$614,523$130,705▼ $483,818
Savings and Temporary Cash Investments$389,981$80,020▼ $309,961
Pledges and Grants Receivable$44,156$70,623▲ $26,467
Prepaid Expenses and Deferred Charges$10,829$9,917▼ $912
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,764,816$7,087,513▲ $4,322,697
Other Assets Total-$0-
Liabilities
Grants Payable$36,765--
Total Liabilities$36,765$0▼ $36,765
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,333,154$5,515,272▲ $4,182,118
Net Assets With Donor Restrictions$1,394,897$1,572,241▲ $177,344
Total Net Assets Fund Balance$2,728,051$7,087,513▲ $4,359,462
Total Liabilities and Net Assets / Fund Balance$2,764,816$7,087,513▲ $4,322,697

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,151,220-▲ $161,263-$1,311,597
2022$1,362,391-▼ $210,551-$1,151,220
2021$1,260,487-▲ $102,402-$1,362,391
2020$1,119,967-▲ $141,056-$1,260,487
2019$953,531-▲ $167,207-$1,119,967
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna CampbellExecutive DirectorPT$15,282$2,800$18,082

Board Members and Trustees

NameTitle
Dr R Christine MeltonPresident
DR ARAVIND SrinivasanVice President
Sriram ViswanathanVice President
Dr Alan RobinBoard Member
Dr Anandi NagarajanBoard Member
Dr MEENA ROBERTSBoard Member
Dr RD RavindranBoard Member
Dr Sachin GuptaBoard Member
John SamuelBoard Member
Lady Neelam Sekhri FeachemBoard Member
Pavithra MehtaBoard Member
THULSIRAJ RavillaBoard Member
Chitra PrasadTREASURER/Secre
Revenue and Support

Revenue Composition

Contributions and Grants
$4,445,299
Program Service Revenue
$0
Investment Income
$150,141
Other Revenue
$40,932
All Other Contributions
$4,445,299
Change in Net Assets
$4,185,290

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,636,372
Revenue Not Reported on Form 990
$174,172
Total Revenue per Audited Statements
$4,810,544
Total Revenue per Form 990
$4,636,372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$365,811
Salaries, Compensation, and Employee Benefits$58,616
Other Expenses$26,655
Total Fundraising Expense$22,138
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$365,811--$365,811
Current Officers, Directors, Trustees, and Key Employees$18,000$18,000$18,000$54,000
Fees for Services Accounting-$11,369-$11,369
Office Expenses-$7,097$1,479$8,576
Travel$3,591$555$555$4,701
Other Employee Benefits$1,063$1,063$1,062$3,188
Fees for Services Other-$1,443$566$2,009
Payroll Taxes$476$476$476$1,428
Total Functional Expenses$388,941$40,003$22,138$451,082

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$451,082
Total Expenses per Audited Statements$451,082
Total Expenses per Form 990$451,082
International Activity

International Summary

Spending
$365,811

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
South Asia - IndiaGrants to Recipients-00$329,528
Sub-saharan AfricaGrants to Recipients-00$36,283
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
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 2

“Thulasiraj ravilla and r.d. Ravindran are brothers. They are married to nieces of the founder dr. G. Venkataswamy.srinivasan aravind is their cousin by marrige, and pavi mehta is their niece by marriage.”

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

“The organization's form 990 is sent to the board for review prior to filing.”

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

“A QUESTIONNAIRE IS DISTRIBUTED TO THE BOARD ANNUALLY REGARDING THE EXISTENCE OF ANY CONFLICT OF INTEREST ISSUES. EACH BOARD MEMBER SIGNS THE QUESTIONNAIRE INDICATING HIS/HER UNDERSTANDING OF THE POLICY and the Board President reviews the responses.”

Form 990, Part VI, Section B, Line 15A

“The executive committee of the Board reviewed public information on Executive Director responsibilities and salaries and determined the initial base salary for a part-time Executive Director, given current responsibilities. The salary level was approved by the finance committee.”

Form 990, Part VI, Section C, Line 18

“Aravind Eye Foundation'S FORM 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG.”

Form 990, Part VI, Section C, Line 19

“Aravind Eye Foundation MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Friends of Aravind Inc
EIN
38-3532410
Phone
9174124742
Address
447 EAST 57TH STREET 7A, NEW YORK, NY 10022

Signing Officer

Name
Dr R Christine Melton
Title
President
Phone
9176691865
Signed
2024-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr R Christine Melton
Formed
2000
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
1
Volunteers
1

Preparer

Firm
Gruber Palumberi Raffaele Fried CPAs PC
Address
7 Penn Plaza Suite 310, New York, NY 10001
Preparer
M Carline Logerie CPA
Phone
2125860800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The board is responsible for the selection of the independent public accountant and oversight of the audit. This process has not changed from prior years.”

Financial Statement Notes

Part X : FIN48 Footnote

“Generally accepted accounting principles require that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The adoption of this guidance did not have an impact on the AEF's financial statements, as management believes that there are no uncertain tax positions within its financial statements. AEF has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; determine its filing and tax obligations in jurisdictions for which it has nexus; and to review other matters that may be considered tax positions.AEF's Forms 990, Return of Organization Exempt for Income Tax, for the years ending December 31, 2020, 2021, and 2022 are subject to examination by the IRS, generally for three years after they were filed.”

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IRS990/MissionDesc0THE PURPOSE OF THE CORPORATION IS TO ENGAGE IN SUCH ACTIVITY AS MAY BE NECESSARY, APPROPRIATE OR OTHERWISE HELPFUL TO SUPPORT, PROVIDE ASSISTANCE TO OR PERFORM FUNCTIONS OF ARAVIND EYE HOSPITAL AND POSTGRADUATE INSTITUTE OF OPHTHAMOLOGY HEADQUARTERS IN MADRAI, INDIA (ARAVIND EYE HOSPITAL). THE GOAL OF ARAVIND EYE HOSPITAL IS TO ELIMINATE NEEDLESS BLINDNESS. Aravind Eye Foundation WILL SUPPORT ARAVIND EYE HOSPITAL IN WORKING TOWARD THAT GOAL:(A) BY PROMOTING ARAVIND EYE HOSPITAL AND COMMUNICATING ITS ACTIVITIES THROUGHOUT THE WORLD;(B) BY SUPPORTING ARAVIND EYE HOSPITAL DIRECTLY IN SERVICE DELIVERY, HUMAN RESOURCE AND ORGANIZATION DEVELOPMENT, SECURING EQUIPMENT AND SUPPLIES, LOCATING VOLUNTEERS WHO MEET IDENTIFIED NEEDS AND METTING OTHER REQUESTS OF THE ARAVIND EYE HOSPITAL; AND(C) BY ASSISTING IN THE SPREAD OF "THE ARAVIND MODEL" TO OTHER PLACES IN INDIA AND THE WORLD.
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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,087,513
Liabilities
$0
Net assets
$7,087,513
Revenue
$4,636,372
Expenses
$451,082
Net income
$4,185,290
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.49$0.00$7.49$0.84$0.52$0.32
2023Detailed filing. Detailed filing data is available for this year.$7.09$0.00$7.09$4.64$0.45$4.19
2022Detailed filing. Detailed filing data is available for this year.$2.76$0.04$2.73$0.56$0.48$0.09
2021Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.01$0.45$1.61$1.15
2020Detailed filing. Detailed filing data is available for this year.$4.08$0.00$4.08$1.48$0.59$0.90
2019Detailed filing. Detailed filing data is available for this year.$3.04$0.02$3.02$1.00$0.96$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.81$0.03$2.78$0.33$1.04$0.71
2017Detailed filing. Detailed filing data is available for this year.$3.66$0.04$3.61$3.14$0.71$2.43
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.01$1.14$0.41$1.09$0.68
2015Detailed filing. Detailed filing data is available for this year.$1.83$0.06$1.77$0.28$1.19$0.91
2014Detailed filing. Detailed filing data is available for this year.$2.71$0.01$2.70$1.61$1.01$0.60
2013Detailed filing. Detailed filing data is available for this year.$2.12$0.01$2.11$1.76$0.28$1.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.01$0.61$0.35
2011Summary only. Only limited summary data is available for this year.$0.81$0.01$0.81$0.48$0.41$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.01$0.74$1.20
2008Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.06