OPEN EYES 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

1999

Legal Domicile

Principal Officer

DR RON NOE

Phone

8652067828

Tax Period

2019-01-01 to 2019-12-31

OPEN EYES MINISTRIES, founded in 1999, is a micro nonprofit that reported $85K in total revenue in fiscal year 2019. Revenue fell 74% from the prior year — a significant decline worth monitoring.

Mission

DISCIPLESHIP AND MINISTRY TO CENTRAL AMERICAN PEOPLES IN NICARAGUA, HONDURAS, AND COSTA RICA THROUGH EVANGELISM, CELL GROUPS, LEADERSHIP PROGRAMS AND MINISTRIES THAT MEET THE PHYSICAL NEEDS THROUGH FEEDING, CLOTHING, SCHOOL, CONSTRUCTION PROJECTS.

Program Service Accomplishments

Program 1

Expenses: $54,419 Revenue: $38,302

THESE MONIES WENT TO LOCAL CHURCHES' FEEDING PROGRAMS TO PROVIDE MEALS FOR THE IMPOVERISHED IN THEIR COMMUNITIES. THE BALANCE OF MONEY IS FROM DONATIONS GIVEN AT THE END OF THE YEAR THAT HAD NOT BEEN...

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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 (2019)

Revenue Breakdown

Contributions & Grants $46,917

Program Service Revenue $38,300

Investment Income $2

Other Revenue $0

TOTAL REVENUE $85,219

Expense Breakdown

Grants Paid $0

Salaries & Benefits $16,000

Fundraising Expenses $95

Program Expenses $54,419

Other Expenses $76,130

TOTAL EXPENSES $92,130

Year-over-Year Comparison

	2019	2018	Change
Revenue	$85,219	$322,719	-0.7%
Expenses	$92,130	$440,097	-0.8%
Net Income	$-6,911	$-117,378	-0.9%

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

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	Role	Reportable Comp	Other Comp	Total
DR CHRIS STEPHENS	BOARD MEMBER	Director	$0	$0	$0
DR JOHN HOLSTON	BOARD MEMBER	Director	$0	$0	$0
TERRY DUPONT	BOARD MEMBER	Director	$0	$0	$0
SCOTT HUNT	BOARD MEMBER	Director	$0	$0	$0
DR RON NOE	PRESIDENT	Officer	$0	$0	$0
MELISSA WOODRUFF	TREASURER	Officer	$0	$0	$0
ROGER EFFERSON	SECRETARY	Officer	$0	$0	$0
HARRIETT WESTMORELAND	BOARD MEMBER	Officer	$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
2019	$85,219	$92,130	$2,822	$-6,911
2019	$85,431	$94,837	No data	$-9,406
2018	$322,719	$440,097	$54,651	$-117,378