2024-08-29T17:30:43-05:00 2023-12-31 270851983 SPONSEL CPA GROUP LLC 251 N ILLINOIS ST STE 450 INDIANAPOLIS IN 46204 990 2023-01-01 356055789 INDIANA LIONS EYE BANK INC INDI 3178085000 4745 HAVEN POINT BLVD CARMEL IN 46280 TIMOTHY FISCHER CEO 3178085000 2024-08-29 1 1 ELIZABETH M BELCHER CPA P01227829 3176086699 2024-08-29 2023 2024-08-08 14:25:15Z VISIONFIRST INDIANA LIONS EYE BANK TIMOTHY FISCHER 4745 HAVEN POINT BLVD CARMEL IN 46280 8033128 0 X WWW.VISIONFIRST.ORG X 1962 IN IMPROVING QUALITY OF LIFE THROUGH EYE TRANSPLANTATION, MEDICAL RESEARCH, AND EDUCATION. 21 21 42 21 0 0 51659 39431 5482820 6201152 358953 264768 0 0 5893432 6505351 28727 28289 0 0 2632755 2836632 0 0 57478 2916054 2969151 5577536 5834072 315896 671279 16667128 16987550 1916501 512013 14750627 16475537 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. 0 0 5215601 28289 6195074 VISIONFIRST PROVIDED CORNEAS AND OTHER TISSUE TO HELP ENHANCE AND RENEW THE LIVES OF NUMEROUS INDIVIDUALS. DURING THIS PERIOD OVER 2,500 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. 43272 6078 THE OPERATION KIDSIGHT PROGRAM IS AN OPERATING UNIT OF VISIONFIRST. IT IS A STATEWIDE VISION-SCREENING PROGRAM THAT WORKS TO IDENTIFY TREATABLE OR PREVENTABLE CAUSES OF BLINDNESS IN PRESCHOOL AGED CHILDREN (AGES 1-5). APPROXIMATELY 12,000 CHILDREN WERE SCREENED IN 2023. 5258873 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 42 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X GREG RUBEO 3178085000 4745 HAVEN POINT BLVD CARMEL IN 46280 KEITH THOMAS CHAIRMAN 3.00 X X 0 0 0 KEVIN ROE PAST CHAIRMAN 1.00 X X 0 0 0 LEW KING TREASURER 1.00 X X 0 0 0 CHRISTINE WOODWARD SECRETARY 1.00 X X 0 0 0 VICKI MORRIS VICE CHAIRMAN 1.00 X X 0 0 0 MARK OWENS TRUSTEE 1.00 X 0 0 0 NICK XINOPOULOS TRUSTEE 1.00 X 0 0 0 MIKE CRULL TRUSTEE 1.00 X 0 0 0 SALLY DAVIS TRUSTEE 1.00 X 0 0 0 ROSS DRAPALIK TRUSTEE 1.00 X 0 0 0 DUANE GRINER TRUSTEE 1.00 X 0 0 0 DR DAVE HYNDMAN TRUSTEE 1.00 X 0 0 0 BOB KAMMAN TRUSTEE 1.00 X 0 0 0 JOANN KARAFFA-OWENS TRUSTEE 1.00 X 0 0 0 JOHN SCOTT TRUSTEE 1.00 X 0 0 0 REED FISH TRUSTEE 1.00 X 0 0 0 RON GUTH TRUSTEE 1.00 X 0 0 0 KATHY COOPER TRUSTEE 1.00 X 0 0 0 JAMES BUSH TRUSTEE 1.00 X 0 0 0 STEPHEN GROSS TRUSTEE 1.00 X 0 0 0 TOM POLK TRUSTEE 1.00 X 0 0 0 TIMOTHY FISCHER CEO 40.00 X 278749 0 58579 GREGORY RUBEO ACCOUNTING MANAGER 40.00 X 81882 0 33474 LISA BROOKS COO 40.00 X 175440 0 43995 CHRISTOPER SICA DIRECTOR OF CLINICAL SERVI 40.00 X 109036 0 45793 645107 0 181841 3 0 1 0 0 32448 6983 39431 TRANSPLANTATION/RESEARCH 621500 6179138 6179138 MEDICAL CONSULTING/REIMBURSEMENTS 621500 22014 22014 6201152 320639 320639 1371406 100500 1520566 7211 -149160 93289 -55871 -55871 6505351 6201152 0 264768 X 6250 6250 22039 22039 672119 611629 53770 6720 1658568 1509296 132685 16587 108276 98531 8662 1083 237350 215989 18988 2373 160319 145890 12826 1603 19425 17677 1554 194 48973 48973 926188 842831 74095 9262 77809 70807 6225 777 470324 427993 37627 4704 104604 95190 8368 1046 90407 82270 7233 904 22302 20295 1784 223 8916 8916 402502 366277 32200 4025 53291 48495 4263 533 MEDICAL SUPPLIES 583663 531133 46693 5837 MISCELLANEOUS EXPENSES 160747 146281 12859 1607 5834072 5258873 517721 57478 1817456 923517 1170703 1290306 73938 109802 7311 11172 6971687 1963283 5029942 5008404 8511037 9153552 56741 490797 16667128 16987550 460315 471298 1399555 0 56631 40715 1916501 512013 X 14750627 16475537 14750627 16475537 16667128 16987550 671279 1053631 0 X X 0 1 X 1 0 X 79909 41287 670819 51659 39431 883105 6434428 4619074 5424968 5620961 6286317 28385748 6514337 4660361 6095787 5672620 6325748 29268853 31255 33380 38596 41264 32448 176943 0 31255 33380 38596 41264 32448 176943 29091910 444824 336441 687958 334378 320639 2124240 444824 336441 687958 334378 320639 2124240 6959161 4996802 6783745 6006998 6646387 31393093 0.92670 0.91120 0.06770 0.08310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 519303 519303 2518418 368284 2150134 2289287 665241 1624046 1644679 929758 714921 5008404 OPERATING LEASE LIABILITY 40715 40715 X 7416720 1053631 1053631 6363089 48973 93289 142262 6505351 5691810 -93289 -93289 5785099 48973 48973 5834072 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, 2023 AND 2022, 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, 2023 AND 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON SALE OF FIXED ASSETS 93,289. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAIN ON SALE OF FIXED ASSETS -93,289. 1 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 PROGRAM SERVICES DISCOUNTED CORNEA VALUES 189227 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES DISCOUNTED CORNEA VALUES 125925 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 PROGRAM SERVICES DISCOUNTED CORNEA VALUES 1462818 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES DISCOUNTED CORNEA VALUES 86780 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES DISCOUNTED CORNEA VALUES 133650 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES DISCOUNTED CORNEA VALUES 31460 0 0 0 0 0 0 2029860 0 2029860 0 0 0 0 0 0 PART I, LINE 2: PROCESS FOR MONITORING THE USE OF ASSISTANCE: THE INDIANA LIONS EYE BANK SERVES THE NEEDS OF THE CITIZENS OF INDIANA, THE UNITED STATES, AND THE WORLD. PLACEMENT OF CORNEAS OUTSIDE THE U.S. RESULTS IN REVENUES EARNED FOR PROGRAM SERVICES AT A HIGHLY DISCOUNTED RATE. THE EXPENDITURES REPORTED ON THIS SCHEDULE REPRESENT THE IN-KIND VALUE OF THE DISCOUNTED CORNEAS RECEIVED BY INTERNATIONAL RECIPIENTS. THE IN-KIND VALUES ARE NOT REPORTED IN THE FINANCIAL STATEMENTS OF THE ORGANIZATION IN REVENUES OR EXPENSES. 1 CASE WESTERN RESERVE UNIVERSITY 10900 EUCLID AVENUE CLEVELAND OH 441067006 341018992 501C3 6250 0 TO FURTHER SUPPORT THE ORGANIZATION'S MISSON. 1 VARIOUS EYE PROCEDURES 10 22039 PART I, LINE 2: ALL GRANTS ARE TAKEN THROUGH A DETAILED APPLICATION PROCESS AND THEN VOTED UPON BY THE BOARD OF DIRECTORS. X X X 0 0 0 0 0 0 0 0 0 TIMOTHY FISCHER CEO 258149 0 20600 0 0 0 25320 0 33259 0 337328 0 0 0 LISA BROOKS COO 167340 0 8100 0 0 0 18108 0 25887 0 219435 0 0 0 CHRISTOPER SICA DIRECTOR OF CLINICAL SERVI 103336 0 5700 0 0 0 12119 0 33674 0 154829 0 0 0 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. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 146,038. MANAGEMENT AND GENERAL EXPENSES 12,838. FUNDRAISING EXPENSES 1,605. TOTAL EXPENSES 160,481. OTHER MEDICAL PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 637,038. MANAGEMENT AND GENERAL EXPENSES 56,004. FUNDRAISING EXPENSES 7,000. TOTAL EXPENSES 700,042. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 59,755. MANAGEMENT AND GENERAL EXPENSES 5,253. FUNDRAISING EXPENSES 657. TOTAL EXPENSES 65,665. 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. LIONS CLUB OF INDIANA 727 EAST 86TH STREET INDIANAPOLIS IN 46240 351851133 COMMUNITY SERVICE IN 501(C)(4) N/A N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0