Seaof

Legal name: Vietnam Ministries and SEAOF Inc

Nonprofit profile at a glance

EIN
842190488
IRS 990 coverage
2020–2025
Official website data refreshed
Jun 2026
Forms available
Form 990 2025, Form 990-N 2019
Location
Liberty, IN, United States
Phone
(765) 580-0808
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Official website

Reported finances

Revenue
$250,654
Expenses
$267,483
Assets
$999,474
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • John M Roberts (President)
  • Melanie A Roberts (Vice President)

People named in this filing

  • John M Roberts (President)
  • Melanie A Roberts (Vice President)
  • Zachary R Womack (Secretary)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

SEAOF provides humanitarian support—including shelter, food, education, and medical care—for orphans in Vietnam through organized, accountable programs, including orphan sponsorship and Hope House construction. Established in 1996, SEAOF offers a program through which caring people can provide shelter, food, education, medical care, and other necessities for orphans in Southeast Asia. SEAOF is a Christian, non-profit organization adhering to Biblical principles, operating inside the country of Vietnam, with the goal of giving orphans a family environment, and a new start in life. The founder of SEAOF, Mike Roberts, who is a veteran of the Vietnam War, had the vision of helping the orphans of Vietnam with the basic necessities and a good start toward being productive adults, and above all, to give them not only hope in this life, but also in the one to come. He has been working...

What it reported doing in 2025

Constructed 20 new homes for orphans. Met the daily needs of 650 orphans, and 385 guardians. This includes food, water, clothing, transportation, education, medical care, and any other special needs. Some adult orphans graduated from the program this year, and are now completely self-sufficient.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 79
  • Accountability: 82
  • Sustainability: 50
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • 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: -6.7%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 3.74; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: -28.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 21st percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 99.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $267K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.