FRIENDS OF VIETNAM MINISTRIES

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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

2015

Legal Domicile

Principal Officer

Frederick A Jory

Phone

3032636276

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF VIETNAM MINISTRIES, founded in 2015, is a small nonprofit in the Religion sector that reported $411K in total revenue in fiscal year 2025. Revenue surged 39% from the prior year, signaling strong growth momentum. Expenses of $383K left a modest 7% surplus.

Mission

Support orphan and at-risk children in Vietnam. Teach pastors and church leaders in Vietnam.

Program Service Accomplishments

Program 1

Expenses: $210,000 Revenue: $0

Constructing an orphanage outside of Hanoi. 85700This is a continuation of the construction that started in 2024.

Program 2

Expenses: $95,700 Revenue: $0

Monthly support and schooling costs school uniforms school tuition books and supplies for the 115 children at the Hope Center orphanage outside of Ho Chi Minh City.

Program 3

Expenses: $11,250 Revenue: $0

Our organization provides vital assistance to the Tay Ninh refugees individuals displaced during the Vietnam War. These refugees attempted to flee Vietnam but were denied entry into Cambodia forcing them to settle in impoverished conditions along the border. Despite their plight they are not recognized as Vietnamese residents. Our programs specifically focus on supporting the children of these refugees aiming to provide them with essential resources and opportunities for a better future.

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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 (2025)

Revenue Breakdown

Contributions & Grants $411,176

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $411,176

Expense Breakdown

Grants Paid $374,140

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $382,676

Other Expenses $8,536

TOTAL EXPENSES $382,676

Year-over-Year Comparison

	2025	2024	Change
Revenue	$411,176	$295,981	+0.4%
Expenses	$382,676	$300,078	+0.3%
Net Income	$28,500	$-4,097	-8.0%

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

N/A

Independent Members

N/A

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Frederick A Jory	Founder	2.00	Officer Director	$0	$0	$0

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	$411,176	$382,676	$54,934	$28,500
2024	$295,981	$300,078	$26,434	$-4,097