Civic Intelligence

The Eye Foundation Inc.

990 • Fiscal year 2017 • EIN 63-0459034

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 13, 2018

Organization ProfileN/A

View Organization Page

1720 University BoulevardBirmingham, AL 35233

(205) 325-8100

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

100th percentile

$1,751,483

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 807.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

3rd percentile

-94%

Faster asset growth than 3% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

97th percentile

303%

Faster revenue growth than 97% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$38,303

Down $583,158 (-94%) from 2016

Net Assets

Down

$38,303

Down $583,158 (-94%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin65th percentile

Revenue

Up

$216,897

Up $163,123 (+303%) from 2016

Expenses

Up

$193,175

Up $170,509 (+752%) from 2016

Net Income

Down

$23,722

Down $7,386 (-24%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$40M$30M$20M$10M$0Assets 2010: $31,028,171Liabilities 2010: $18,897,340Net Assets 2010: $12,130,8312010Assets 2011: $32,582,638Liabilities 2011: $20,762,156Net Assets 2011: $11,820,4822011Assets 2012: $35,408,809Liabilities 2012: $20,005,548Net Assets 2012: $15,403,2612012Assets 2013: $208,843Liabilities 2013: $0Net Assets 2013: $208,8432013Assets 2014: $1,480,706Liabilities 2014: $530,659Net Assets 2014: $950,0472014Assets 2015: $606,657Liabilities 2015: $16,304Net Assets 2015: $590,3532015Assets 2016: $621,461Liabilities 2016: $0Net Assets 2016: $621,4612016Assets 2017: $38,303Liabilities 2017: $0Net Assets 2017: $38,3032017Assets 2018: $78,166Liabilities 2018: $0Net Assets 2018: $78,1662018Assets 2019: $104,910Liabilities 2019: $0Net Assets 2019: $104,9102019Assets 2020: $141,128Liabilities 2020: $0Net Assets 2020: $141,1282020Assets 2021: $177,347Liabilities 2021: $0Net Assets 2021: $177,3472021Assets 2022: $204,162Liabilities 2022: $0Net Assets 2022: $204,1622022Assets 2023: $233,352Liabilities 2023: $0Net Assets 2023: $233,3522023Assets 2024: $262,053Liabilities 2024: $0Net Assets 2024: $262,0532024

Highlighted filing

2017

Assets$38,303
Liabilities$0
Net Assets$38,303
Open 2017 Filing

Operations Trend

Revenue Growth97th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $25,512,6322010Expenses 2011: $28,202,9842011Expenses 2012: $28,067,7182012Expenses 2013: $7,281,9762013Revenue 2014: $717,493Expenses 2014: $812,641Net Income 2014: -$95,1482014Revenue 2015: $140,350Expenses 2015: $500,044Net Income 2015: -$359,6942015Revenue 2016: $53,774Expenses 2016: $22,666Net Income 2016: $31,1082016Revenue 2017: $216,897Expenses 2017: $193,175Net Income 2017: $23,7222017Revenue 2018: $40,572Expenses 2018: $709Net Income 2018: $39,8632018Revenue 2019: $26,744Expenses 2019: $0Net Income 2019: $26,7442019Revenue 2020: $36,218Expenses 2020: $0Net Income 2020: $36,2182020Revenue 2021: $36,219Expenses 2021: $0Net Income 2021: $36,2192021Revenue 2022: $26,815Expenses 2022: $0Net Income 2022: $26,8152022Revenue 2023: $29,410Expenses 2023: $220Net Income 2023: $29,1902023Revenue 2024: $28,701Expenses 2024: $0Net Income 2024: $28,7012024

Highlighted filing

2017

Revenue$216,897
Expenses$193,175
Net Income$23,722
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 13, 2018
Return Version
2016v3.1
Gross Receipts
$216,897
Mission and Program Overview

Mission

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.

Provide support to the callahan eye hospital health care authority and its subsidiaries for the care and treatment of the human eye.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$621,461$38,303▼ $583,158
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$621,461$38,303▼ $583,158
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$516,266$34,003▼ $482,263
Temporarily Rstr Net Assets$105,195$4,300▼ $100,895
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$621,461$38,303▼ $583,158
Total Liabilities and Net Assets / Fund Balance$621,461$38,303▼ $583,158

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$105,195$-100,895→ $0$0$4,300
2015$105,195$0→ $0$0$105,195
2014$412,597$91,059-$398,461$105,195
2013$165,243$704,891-$457,537$412,597
2012$333,893$165,243-$333,893$165,243
Compensation and Service Providers
Top Officer Pay100th percentile

Board Members and Trustees

NameTitle
Christopher Girkin MdBoard Member
Christopher Kelly MdBoard Member
Issac William Ferniany PhdBoard Member
Joan RagsdaleBoard Member
Reid JonesBoard Member
Stephen YoderBoard Member
Brian SpraberryCEO
Jason SadlerCFO
Garrett GroverCOO
Revenue and Support

Revenue Composition

Contributions and Grants
$216,897
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$216,897
Change in Net Assets
$23,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$193,175
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$193,175--$193,175
Total Functional Expenses$193,175$0$0$193,175
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Callahan Eye Hospital Health Care AuthorityBirmingham, AL-General Support$193,175
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

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

Governance Explanations

FORM 990, PART VI, LINE 11B:

“The cfo has reviewed the form 990 in detail and has submitted questions and received appropriate answers from the controller and/or tax preparer prior to submission to the irs.”

FORM 990, PART VI, LINE 12C:

“The eye foundation maintains a conflict of interest policy via its relationship as a supporting organization for the callahan eye hospital health care authority (cehhca). Although this policy is written, regular monitoring and enforcement are performed via the cehhca web based conflict of interest policy management application as provided by university of alabama systems, a related organization.”

FORM 990, PART VI, LINE 19:

“The eye foundation (cehhca) makes its governing documents, conflict of interest policy, and financial statements available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
The Eye Foundation Inc
EIN
63-0459034
In Care Of
% MAXINE NICHOLS
Phone
2053258100
Address
1720 UNIVERSITY BOULEVARD, BIRMINGHAM, AL 35233

Signing Officer

Name
Shelby T Smith
Title
Assistant CFO
Signed
2018-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Spraberry
Formed
1950
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
PricewaterhouseCoopers LLP
Address
600 13TH ST NW STE 1000, WASHINGTON, DC 20005
Preparer
Travis L Patton
Phone
2024141000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Equity transfer to related organization: $606,880.”

Financial Statement Notes

SCHEDULE D, PART V, LINE 4:

“The endowment funds are intended to be used for research or charity care.”

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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE EYE FOUNDATION WILL SUPPORT THE CALLAHAN EYE HOSPITAL HEALTH CARE AUTHORITY ("HEALTH CARE AUTHORITY"). THE HEALTH CARE 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 HEALTH CARE 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 HEALTH CARE 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 HEALTH CARE 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 HEALTH CARE 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.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART IV, LINE 2:
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0193175
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE CALLAHAN EYE HOSPITAL HEALTH CARE AUTHORITY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0193175
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0-100895
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0333893
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IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR RESEARCH OR CHARITY CARE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART V, LINE 4:
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CALLAHAN EYE HOSPITAL HEALTH CARE AUTHORITY
IRS990ScheduleI/RecipientTable/RecipientEIN0461468253
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01720 UNIVERSITY BLVD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BIRMINGHAM
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd035233
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0WHEN POSSIBLE, THE EYE FOUNDATION PROVIDES ASSISTANCE TO OTHER EYE HEALTH CARE RELATED ORGANIZATIONS AS REQUESTS ARE MADE. SUCH REQUESTS ARE EVALUATED TO ASCERTAIN IF THE PURPOSE OF SUCH ASSISTANCE IS CONSISTENT WITH STIPULATIONS BY DONORS FOR FUNDING RECEIVED, AND IN PRIORITY WITH OTHER REQUESTS MEETING SIMILAR CRITERIA. REQUESTS ARE GRANTED PROVIDED: 1. FUNDING IS AVAILABLE. 2. FUNDING WOULD SUPPORT EFI'S MISSION OF QUALITY EYE CARE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,303
Liabilities
$0
Net assets
$38,303
Revenue
$216,897
Expenses
$193,175
Net income
$23,722
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.03$0.00$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.00$0.23$0.03$0.00$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.03$0.00$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.04$0.00$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.14$0.04$0.00$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$0.03$0.00$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$0.04$0.00$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.22$0.19$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.05$0.02$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.02$0.59$0.14$0.50$0.36
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.53$0.95$0.72$0.81$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$7.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.4$20.0$15.4$28.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.6$20.8$11.8$28.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.0$18.9$12.1$25.5