SAN DIEGO EYE BANK

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1960

Legal Domicile

Principal Officer

DHORE ANUNCIADO

Phone

8586940444

Tax Period

2024-07-01 to 2025-06-30

SAN DIEGO EYE BANK, founded in 1960, is a community nonprofit that reported $7.1M in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $6.8M left a modest 5% surplus.

Mission

THE SAN DIEGO EYE BANK IS DEDICATED TO THE PRESERVATION & RESTORATION OF SIGHT THROUGH THE COLLECTION, PROCESSING AND DISTRIBUTION OF HUMAN OCULAR TISSUE; PROGRESS IN MEDICINE THROUGH THE SUPPORT OF RESEARCH; THE MAINTENANCE OF AN EYE CENTER FOR DIAGNOSTIC EVALUATION AND THERAPY; AND THE SPONSORSHIP OF EDUCATIONAL PROGRAMS FOR THE MEDICAL COMMUNITY AND GENERAL PUBLIC.

Program Service Accomplishments

Program 1

Expenses: $5,229,879 Revenue: $6,734,826

EYE BANKFOR 54 YEARS THE SAN DIEGO EYE BANK HAS PROCURED, PROCESSED AND DISTRIBUTED OCULAR TISSUE FOR THE PRESERVATION AND RESTORATION OF SIGHT THROUGH PROVIDING OCULAR TISSUE FOR TRANSPLANTATION AND RESEARCH. WE ARE THE LEADER IN EYE BANKING AND DEVELOPMENT OF INNOVATIVE TECHNIQUES. WITH A NETWORK AND RELATIONSHIP WITH FELLOW EYE BANKS, THE SAN DIEGO EYE BANK IS THE PRIMARY SOURCE FOR MANY SURGEONS WORLDWIDE. AS AN INTEGRAL PART OF THE LOCAL OPHTHALMIC COMMUNITY, THE SAN DIEGO EYE BANK IS THE MAJOR SOURCE FOR CONTINUING EDUCATION FOR OPHTHALMOLOGISTS, OPHTHALMIC MEDICAL PERSONNEL, HEALTHCARE PERSONNEL AND THE GENERAL PUBLIC IN SOUTHERN CALIFORNIA.

Program 2

EDUCATIONTHE ORGANIZATION PROVIDES CONTINUING MEDICAL EDUCATION PROGRAMS. THROUGH QUALITY COURSES THAT FEATURE INTERNATIONALLY RENOWNED SPEAKERS AND COVER A WIDE RANGE OF CUTTING-EDGE TOPICS, WE ARE...

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $10,147

Program Service Revenue $6,734,826

Investment Income $320,280

Other Revenue $11,865

TOTAL REVENUE $7,077,118

Expense Breakdown

Grants Paid $8,000

Salaries & Benefits $2,937,887

Fundraising Expenses $0

Program Expenses $5,229,879

Other Expenses $3,809,468

TOTAL EXPENSES $6,755,355

Year-over-Year Comparison

	2024	2023	Change
Revenue	$7,077,118	$6,393,656	+0.1%
Expenses	$6,755,355	$6,820,612	0.0%
Net Income	$321,763	$-426,956	-1.8%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$217,148

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FRANCIS MAH MD	PRESIDENT	1.00	Officer Director	$0	$0	$0
CHRISTOPHER HEICHEL MD	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JULIO ECHEGOYEN MD	TREASURER/SECRETARY	1.00	Officer Director	$0	$0	$0
JOHN E BOKOSKY MD	MEDICAL DIRECTOR	0.50	Director	$0	$0	$0
ROBYN G COHEN MD	BOARD MEMBER	0.25	Director	$0	$0	$0
LAWRENCE S RICE MD	BOARD MEMBER	0.25	Director	$0	$0	$0
DAVID J SCHANZLIN MD	ASSOCIATE MEDICAL DIRECTOR	0.25	Director	$0	$0	$0
ELIZABETH PINNEY MD	BOARD MEMBER	0.25	Director	$0	$0	$0
BISHOY SAID MD	BOARD MEMBER	0.25	Director	$0	$0	$0
ARVIND SAINI MD	BOARD MEMBER	0.25	Director	$0	$0	$0
NATALIE AFSHARI MD	BOARD LIAISON, UCSD	0.25	Director	$0	$0	$0
GABRIEL VALERIO MD	BOARD LIAISON, NAVY	0.25	Director	$0	$0	$0
JEFFRE TRAGESER	BOARD LIAISON, LIFESHARING	0.25	Director	$0	$0	$0
DHORE ANUNCIADO	EXECUTIVE DIRECTOR	40.00	Officer	$217,148	$0	$217,148
WAYNE DIETZ	QUALITY ASSURANCE DIRECTOR	40.00	Highest	$105,125	$0	$105,125
CLAUDIA PATRICIA CASTANO ROZO	DISTRIBUTION DIRECTOR	40.00	Highest	$111,123	$0	$111,123

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$7,077,118	$6,755,355	$5,562,922	$321,763
2024	$6,393,656	$6,820,612	$5,293,904	$-426,956
2023	$6,968,186	$6,498,105	$5,754,152	$470,081
2022	$6,460,872	$5,830,206	$3,869,829	$630,666
2021	$6,613,986	$5,433,099	$4,075,237	$1,180,887
2020	$5,209,755	$5,493,366	$3,046,253	$-283,611
2019	$6,566,915	$6,181,014	$2,947,709	$385,901
2018	$6,173,717	$6,647,557	$2,862,135	$-473,840