Sight Learning

Nonprofit profile at a glance

EIN
461895187
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Irvine, CA, USA
Phone
7146659965
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Eye Diseases, Blindness and Vision Impairments

Official website

Reported finances

Revenue
$4,500
Expenses
$6,882
Assets
$6,274
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • YASH GUPTA (PRESIDENT)

People named in this filing

  • MOHIT GUPTA (TRUSTEESECRETARY)
  • YASH GUPTA (PRESIDENT)
  • RAJESHWAR KATARIA (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide reading glasses to needy children

What it reported doing in 2024

Sight learning has collected and donated over 20,000 eyeglasses to visually imparied students around the world. The founder of sight learning, yash gupta was a high school student when he started this organization. Awards include: 1. Cnn hero (2013); 2. 2012 daily points of life award winner; 3. 2013 hasbro/generation on community action hero; 4. 2013 we are family foundation global teen leader; 5. Abc cool kids; 6. Knx 1070 news radio hero; 7. Norwood high school pride of the pack award 2011; 8. Presidential volunteer service award (2011), (2012), (2013) awarded by president obama; 9. Presidents academic fitness award - awarded by former president george w. Bush; 10. And many more awards, commendations and volunteer activities, including boy scouts of america, founder of nonprofit sight learning, and recognized by district attorneys office, school district and more.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 57
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 22nd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -52.9%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: -11.2% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.