2026-09-14T13:25:33-05:00 2024-12-31 825354495 GRAY GRIFFITH & MAYS - MORGANTOWN PLLC 400 FORT PIERPONT DR SUITE 202 MORGANTOWN WV 26508 990 2024-01-01 550621735 EYE FOUNDATION OF AMERICA INC EYEF 3045990705 695 WESTVIEW AVENUE MORGANTOWN WV 26505 DR LEELA RAJU PRESIDENT 3045990705 2026-09-14 1 1 J RYAN LINDSAY P01835061 3042411267 2026-09-11 2024 X DR LEELA RAJU 695 WESTVIEW AVENUE MORGANTOWN WV 26505 641666 0 X WWW.EYEFOUNDATIONOFAMERICA.ORG X 1982 WV DEDICATED TO THE ELIMINATION OF AVOIDABLE BLINDNESS, ESPECIALLY IN CHILDREN, WORLDWIDE. 14 14 1 14 0 0 896814 572176 0 0 7844 18352 3722 29993 908380 620521 632275 100740 0 0 58184 40753 0 0 37246 81860 166035 772319 307528 136061 312993 522590 872358 0 0 522590 872358 X EYE 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. 0 0 227885 100740 29993 TO 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. 227885 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 WV X X NV RAJU 3045990705 695 WESTVIEW AVENUE MORGANTOWN WV 26505 VK RAJU MD PRESIDENT 20.00 X X 0 0 0 LEELA V RAJU MD SECRETARY 10.00 X X 0 0 0 SAM MADDALI DIRECTOR 1.00 X 0 0 0 DAVID RAESE DIRECTOR 1.00 X 0 0 0 SAMUEL STONE DIRECTOR 1.00 X 0 0 0 ASHOK RAJU DIRECTOR 1.00 X 0 0 0 SEKHAR VEMPARALA DIRECTOR 1.00 X 0 0 0 SRINU MADDULA DIRECTOR 1.00 X 0 0 0 SANKU RAO MD DIRECTOR 1.00 X 0 0 0 RAJEEV RAI DIRECTOR 1.00 X 0 0 0 KATHY L MARTIN DIRECTOR 1.00 X 0 0 0 LEKHA HOTA DIRECTOR 1.00 X 0 0 0 DEEPAK DWIVEDI DIRECTOR 1.00 X 0 0 0 VAIDHEI DEDANIA MD DIRECTOR 1.00 X 0 0 0 ANDREA CONTALDI EXECUTIVE DIRECTOR 20.00 X 13500 0 0 13500 0 0 0 0 0 0 0 572176 572176 14557 14557 24940 21145 3795 3795 3795 MISCELLANEOUS 900099 29993 29993 29993 620521 29993 0 18352 7250 7250 93490 93490 36000 18000 18000 4753 2377 2376 8500 8500 4388 4388 16974 104 16870 30825 30825 13377 10493 2884 1738 1738 36952 36952 18829 18829 MISCELLANEOUS 34452 30046 4406 307528 227885 42397 37246 91495 90632 431095 781726 522590 872358 0 0 X 395197 774965 127393 97393 522590 872358 522590 872358 312993 36775 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 657296 36775 36775 620521 0 620521 307528 0 307528 0 307528 PART X, LINE 2: THE 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. 0 0 0 0 0 0 0 0 0 0 ACCRA, GREATER ACCRA REGION GHANA CHILDREN'S REGION PROJECT WORLD CHILDHOOD BLINDNESS AND SURGERIES 55000 ELECTRONIC TRANSFERS & CHECKS 0 FAIR MARKET VALUE INDIA TO PROVIDE ASSISTANCE SO EYE CARE CAN BE PROVIDED IN DEVELOPING COUNTRIES, OFTEN IN RURAL AND REMOTE AREAS 38490 ELECTRONIC TRANSFERS & CHECKS 0 MEDICAL SUPPLIES & EQUIPMENT FAIR MARKET VALUE 0 0 0 0 0 0 PART II, COLUMN (D) : REGION: ACCRA, GREATER ACCRA REGION GHANA (D) PURPOSE OF GRANT: CHILDREN'S REGION PROJECT WORLD CHILDHOOD BLINDNESS AND SURGERIES GOUTAMI EYE INSTITUTE DR. RAJU IS A BOARD MEMBER & OFFICER OF BOTH THE FOUNDATION & THE INSTITUTE 38490 EYE FOUNDATION MAKES CASH AND NON-CASH CONTRIBUTIONS TO THE INSTITUTE IN THE COURSE OF PERFORMING THEIR EXEMPT PURPOSE 0 FORM 990, PART VI, SECTION A, LINE 2 THE BOARD PRESIDENT, DR. VK RAJU, IS THE FATHER OF THE BOARD SECRETARY, LEELA V RAJU. FORM 990, PART VI, SECTION B, LINE 11B A 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 12C ON 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 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. 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 2C THE 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. FORM 990, LINE B THIS RETURN HAS BEEN AMENDED TO REFLECT AUDIT ADJUSTMENTS MADE DURING THE FINANCIAL STATEMENT AUDIT. CASH HAS BEEN INCREASED BY $8,000 ON PART X, LINE 2, ALONG WITH A DECREASE OF $8,000 IN PROGRAM SERVICE EXPENSES FOR CONFERENCES, CONVENTIONS, AND MEETINGS ON PART IX, LINE 19. TOTAL PROGRAM EXPENSES IN PART III, LINE 4A DECREASED BY $8,000. NET ASSETS WITH DONOR RESTRICTIONS DECREASED BY $30,000 ON PART X, LINE 28, AND NET ASSETS WITHOUT DONOR RESTRICTIONS INCREASED BY $30,000 ON PART X, LINE 27. SCHEDULE D, PART XII, LINE 1 WAS DECREASED BY $8,000. ADDITIONALLY, PART VI, SECTION B, LINES 12A, 12B, AND 12C WERE CHANGED TO "YES" AS THE FOUNDATION FOUND THAT IT HAD A CONFLICT OF INTEREST POLICY IN PLACE. PART VI, SECTION B, LINE 13 WAS UPDATED TO "YES" AS THE FOUNDATION FOUND THAT IT HAD A WHISTLEBLOWER POLICY. PART VI, SECTION B, LINE 14 WAS UPDATED TO "YES" AS THE FOUNDATION FOUND THAT IT HAD A DOCUMENT RETENTION POLICY IN PLACE. LASTLY, PART VI, SECTION C, LINE 18 WAS UPDATED TO INDICATE THAT THE 990 IS AVAILABLE FOR PUBLIC INSPECTION VIA THEFOUNDATION'S WEBSITE.