2024-05-28T15:17:27-05:00 2023-12-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-01-01 842384402 WARBY PARKER IMPACT FOUNDATION WARB 8884927297 233 SPRING STREET 6TH FLOOR EAST NEW YORK NY 10013 HANNAH KOWALSKI EXECUTIVE DIRECTOR 8884927297 2024-05-28 1 HANNAH KOWALSKI 999009999 1 JENNIFER S HAN P00633304 2022937000 2024-05-28 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z NEIL BLUMENTHAL 233 SPRING STREET 6TH FLOOR EAST NEW YORK NY 10013 2980257 0 X WWW.WARBYPARKERFOUNDATION.ORG X 2019 DE TO PROMOTE EYE HEALTH AND EDUCATE THE PUBLIC ABOUT EYE CARE AND EYE HEALTH. 4 4 0 5 0 0 2425307 2686274 0 0 336642 293983 0 0 2761949 2980257 1190002 1191001 0 0 0 0 0 0 0 82808 107742 1272810 1298743 1489139 1681514 12164577 14926547 306519 8422 11858058 14918125 X TO PROMOTE EYE HEALTH AND EDUCATE THE PUBLIC ABOUT EYE CARE AND EYE HEALTH BY (I) CONDUCTING VISION SCREENINGS, EYE EXAMS, AND OTHER EYE CARE SERVICES FOR UNDERPRIVILEGED CHILDREN AND ADULTS, (II) HELPING PEOPLE IDENTIFY AND ACCESS LOCAL EYE CARE PROVIDERS FOR ADDITIONAL CARE AND SUPPORT AND TRANSPORTING PATIENTS TO AND FROM EYE CARE APPOINTMENTS, (III) PROVIDING, MAINTAINING, AND REPAIRING EYEGLASSES FOR UNDERPRIVILEGED CHILDREN AND ADULTS, (IV) CONDUCTING CLASSES, WORKSHOPS, AWARENESS CAMPAIGNS, AND OTHER EDUCATIONAL PROGRAMS TO EDUCATE THE PUBLIC ABOUT EYE CARE AND EYE HEALTH, (V) CREATING AND DISTRIBUTING EDUCATIONAL MATERIALS RELATED TO EYE CARE AND EYE HEALTH, (VI)LOBBYING FOR ISSUES RELATED TO EYE CARE AND EYE HEALTH, (VII) CONDUCTING OR COMMISSIONING RESEARCH RELATED TO EYE CARE AND EYE HEALTH, (VIII) MAKING GRANTS TO UNDERPRIVILEGED CHILDREN AND ADULTS TO PAY FOR EYE CARE SERVICES AND PRODUCTS, AND (IX) MAKING GRANTS TO OTHER 501(C)(3) ORGANIZATIONS. 0 0 1191001 1191001 THE WARBY PARKER IMPACT FOUNDATION SUPPORTED EYE HEALTH EDUCATION AND GLASSES DISTRIBUTION BY PROVIDING GRANTS TO MISSION-RELATED ORGANIZATIONS. 1191001 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 0 0 0 0 MA NY X RSM US LLP 2022932200 2021 L STREET NW SUITE 400 WASHINGTON DC 20036 X NEIL BLUMENTHAL PRESIDENT 0.50 X X 0 0 0 DAVE GILBOA TREASURER 0.50 X X 0 0 0 JOEL CUTLER SECRETARY 0.50 X X 0 0 0 MEGAN COLLINS BOARD MEMBER 0.50 X 0 0 0 HANNAH KOWALSKI EXECUTIVE DIRECTOR 0.50 X 0 0 0 0 0 0 0 0 0 0 0 2686274 2660723 2686274 293983 293983 2980257 0 0 293983 1191001 1191001 315 315 51564 51564 52090 52090 2498 2498 TAXES 1275 1275 1298743 1191001 107742 0 473517 150319 5000 11686060 14776228 12164577 14926547 5319 8422 301200 306519 8422 X 11858058 12257402 2660723 11858058 14918125 12164577 14926547 1681514 1378553 0 X X 0 1 X 1 0 X 155000 177500 10311621 2425307 2686274 15755702 155000 177500 10311621 2425307 2686274 15755702 14615378 1140324 124141 293983 418124 16173826 X PART II, COLUMN (A) THE ORGANIZATION WAS ESTABLISHED IN JULY 2019, AND ITS FISCAL YEAR ENDS ON DECEMBER 31. AS A RESULT, THE ORGANIZATION HAD A SHORT-YEAR PERIOD FROM JULY TO DECEMBER 2019. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1298743 1298743 204874 51219 0 0 30650 17517 202281 204874 455322 682983 7663 4379 50570 51219 113831 170747 0 X 4321375 1378553 14655 1393208 2928167 52090 52090 2980257 1261308 14655 14655 1246653 52090 52090 1298743 PART X, LINE 2: THE FOUNDATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE FOUNDATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE FOUNDATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION ON THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE FOUNDATION FILES TAX RETURNS. 1 VISION SPRING INC 30 EAST 60TH STREET SUITE 201 NEW YORK NY 10022 311811558 501(C)(3) 1191001 0 TO SUPPORT SERVICE DELIVERY COSTS FOR VISIONSPRING'S SPECIAL PROJECTS TO DELIVER EYEGLASSES 1 0 PART I, LINE 2: THE FOUNDATION ENTERS INTO GRANT AGREEMENT WITH ALL GRANTEE ORGANIZATIONS IN WHICH THE GRANTEE REPRESENTS AND WARRANTS THAT IT IS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE "CODE"), AND IS CLASSIFIED AS A PUBLIC CHARITY WITHIN THE MEANING OF SECTION 509(A) OF THE CODE, AND THAT THERE IS NO ISSUE PRESENTLY PENDING BEFORE ANY OFFICE OF THE INTERNAL REVENUE SERVICE OR OTHER COMPARABLE AUTHORITY THAT COULD RESULT IN ANY CHANGE TO GRANTEE'S STATUS UNDER SECTION 2(A). THE GRANTEE ALSO AGREES TO PROVIDE WRITTEN REPORTING TO THE FOUNDATION ON PROGRESS, OUTCOMES, AND EXPENDITURE OF FUNDS (OF WHICH GRANTEE MUST KEEP RECORDS FOR A MINIMUM TIME PERIOD AS AGREED UPON WITH THE FOUNDATION). X 1 2660723 FMV 0 0 0 PART I, COLUMN (B): THE FOUNDATION IS REPORTING THE NUMBER OF CONTRIBUTIONS FOR PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 NEIL BLUMENTHAL, DAVID GILBOA, AND JOEL CUTLER HAVE A BUSINESS RELATIONSHIP. JOEL CUTLER IS A BOARD MEMBER OF A CORPORATION WHERE NEIL BLUMENTHAL AND DAVID GILBOA ARE CO-EXECUTIVES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE INITIAL MEMBER, JAND, INC., A DELAWARE NONPROFIT CORPORATION DOING BUSINESS AS "WARBY PARKER." FORM 990, PART VI, SECTION A, LINE 7B THE BY-LAWS OF THE ORGANIZATION SHALL BE SUBJECT TO ALTERATION OR REPEAL, AND NEW BY-LAWS MAY BE MADE BY AN ACT OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THERE IS A "CONFLICT OF INTEREST" POLICY THAT ALL BOARD DIRECTORS MUST REVIEW AND SIGN. DIRECTORS ARE REQUIRED TO COMPLETE ANNUAL CONFLICT OF INTEREST DISCLOSURE, WHICH IS REVIEWED TO ENSURE COMPLIANCE. TO ENSURE THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND ARE THE RESULT OF ARM'S-LENGTH BARGAINING; B. WHETHER ACQUISITIONS RESULT IN INUREMENT OR IMPE1MISSIBLE PRIVATE BENEFIT; C. WHETHER ALL TRANSACTIONS ARE PROPERLY RECORDED, REFLECT REASONABLE PAYMENTS FOR GOODS AND SERVICES, FURTHER ITS CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT; AND D. WHETHER AGREEMENTS ENTERED INTO BY THE ORGANIZATION FURTHERS ITS CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT PROVIDE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE FORMS CAN BE PROVIDED UPON REQUEST, AND SUCH FORMS ARE PUBLICLY AVAILABLE VIA OTHER WEBSITES SUCH AS THE IRS WEBSITE. FORM 990 PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES OVERSIGHT OF THE AUDIT PROCESS AND SELECTION OF INDEPENDENT AUDITORS. THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.