Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 2,009,242 | 2,189,525 | 614,223 | 322,092 | 216,783 | 5,351,865 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 19,029,574 | 22,668,265 | 27,930,812 | 28,671,301 | 48,954,439 | 147,254,391 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 21,038,816 | 24,857,790 | 28,545,035 | 28,993,393 | 49,171,222 | 152,606,256 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 6,481,259 | 8,026,529 | 6,075,579 | 3,714,780 | 19,506,244 | 43,804,391 |
| c | Add lines 7a and 7b.. | 6,481,259 | 8,026,529 | 6,075,579 | 3,714,780 | 19,506,244 | 43,804,391 |
| 8 | Public support. (Subtract line 7c from line 6.) | 108,801,865 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 21,038,816 | 24,857,790 | 28,545,035 | 28,993,393 | 49,171,222 | 152,606,256 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 339,089 | 378,711 | 493,332 | 508,017 | 711,458 | 2,430,607 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 339,089 | 378,711 | 493,332 | 508,017 | 711,458 | 2,430,607 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 4,174 | 125,000 | 16,868 | 5,813,001 | 5,959,043 | |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 21,377,905 | 25,240,675 | 29,163,367 | 29,518,278 | 55,695,681 | 160,995,906 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART III, LINE 3 | SIGHTLIFE, A NON-PROFIT CORPORATION ORGANIZED UNDER THE LAWS OF THE STATE OF WASHINGTON WITH ITS PRINCIPAL PLACE OF BUSINESS AT 1200 SIXTH AVENUE, SUITE 300, SEATTLE, WA 98101 ("SIGHTLIFE"), AND HIMALAYAN CATARACT PROJECT, INC., A NON-PROFIT CORPORATION WITH ITS PRINCIPAL PLACE OF BUSINESS AT 5430 WATERBURY STOWE ROAD, WATERBURY CENTER, VERMONT 05677 ("HCP"), ENTERED INTO AN AGREEMENT (THE "AGREEMENT") EFFECTIVE ON FEBRUARY 15, 2023, (THE "EFFECTIVE DATE"), TOGETHER THE "PARTIES AND EACH A "PARTY" WHEREBY CERTAIN INTERNATIONAL OPERATIONS WERE TRANSFERRED TO HCP. HCP HIRED SIGHTLIFE TO CONTINUED TO RECEIVE DONATIONS AND PAID GRANTS ON ITS BEHALF AS PART OF THIS AGREEMENT. WHEN DURING FISCAL YEAR 2024, OPERATIONS WERE TRANSFERRED FROM SIGHTLIFE TO LWVI, LWVI CONTINUED TO FULFILL THESE CONTRACTUAL OBLIGATIONS UNDER THIS AGREEMENT UNTIL APPROXIMATELY DECEMBER 31, 2023. CERTAIN PAYMENTS WERE MADE TO FOREIGN ORGANIZATIONS BY LWVI AS PART OF THIS AGREEMENT. |
| FORM 990, PART VI, SECTION A, LINE 1A | THERE SHALL BE AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS COMPRISED OF THE OFFICERS, NAMELY THE CHAIRPERSON, VICE-CHAIRPERSON, SECRETARY, TREASURER, AND UP TO TWO (2) OTHER DIRECTORS SELECTED BY THE CHAIRPERSON, AND THE PRESIDENT SHALL BE INCLUDED AS A NON-VOTING ADVISORY MEMBER THE EXECUTIVE COMMITTEE SHALL MEET AT THE CALL OF THE PRESIDENT, OR BY THE CHAIRPERSON, AS REQUIRED TO TAKE CARE OF ANY MATTER WHICH MAY ARISE, AND WHICH IS TOO URGENT TO WAIT UNTIL THE NEXT SCHEDULED BOARD MEETING. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IN THIS CORPORATION SHALL BE COMPOSED OF ALL PARTICIPATING LIONS CLUBS IN LIONS DISTRICT 35-R WHICH ARE CHARTERED BY, AND ARE IN GOOD STANDING WITH, THE INTERNATIONAL ASSOCIATION OF LIONS CLUB. THE BOARD OF DIRECTORS MAY ELECT HONORARY MEMBERS BY A UNANIMOUS VOTE OF THE DIRECTORS PRESENT AT A DULY CONSTITUTED MEETING. HONORARY MEMBERSHIP MAY BE CONFERRED ONLY UPON PERSONS OR INSTITUTIONS PROMINENT IN THE FIELD OF WORK FOR WHICH THIS CORPORATION WAS ORGANIZED, OR TO PERSONS OR INSTITUTIONS WHO, OR WHICH, HAVE MADE A SUBSTANTIAL CONTRIBUTION IN MONEY OR SERVICES TO THE WORK OF THIS CORPORATION. SUCH HONORARY MEMBERS SHALL BE ENTITLED TO ALL PRIVILEGES OF REGULAR MEMBERS EXCEPT THE RIGHT TO VOTE OR HOLD OFFICE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS WILL REVIEW THE RETURN FIRST. ONCE QUESTIONS ARE ADDRESSED, THE RETURN WILL BE MADE AVAILABLE TO THE REST OF THE BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE CHAIRPERSON OR PRESIDENT (IN THE CASE OF AN ACTUAL OR POSSIBLE CONFLICT OF A PRINCIPAL OFFICER), OR TO THE BOARD OR COMMITTEE WITH BOARD DELEGATED POWERS, CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON (IN THE CASE OF A DIRECTOR OR COMMITTEE MEMBER) SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IN THE CASE OF A CONFLICT BY A PRINCIPAL OFFICER, THE PRINCIPAL OFFICER SHALL HAVE NO INVOLVEMENT IN THE DECISION WHETHER TO GO FORWARD WITH THE CONTEMPLATED TRANSACTION OR ARRANGEMENT. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN A CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE INSTITUTE CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE INSTITUTE'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE INSTITUTE AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION OF THE CEO IS DICTATED BY THE EXISTING EMPLOYMENT CONTRACT. THE BOARD OF DIRECTORS DETERMINE THAT THE CEO'S SALARY IS APPROPRIATE RELATED TO COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS. ALL DELIBERATIONS AND DECISIONS REGARDING COMPENSATION ARE DOCUMENTED IN THE MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND 990 ARE AVAILABLE UPON REQUEST OR ON A PUBLIC WEBSITE. |
| FORM 990, PART XI, LINE 9: | BAD DEBT EXPENSE -198,392. NET ASSET TRANSFER FROM SIGHTLIFE 5,547,207. |
| FORM 990, PART XII, LINE 2C. | THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. |
| Software ID: | |
| Software Version: |