Open Eyes

Legal name: With Open Eyes Foundation Inc

Nonprofit profile at a glance

EIN
262753084
IRS 990 coverage
2011–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Wheaton, IL, United States
Phone
704.442.7117
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Migration, Refugee Issues
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,708,751
Expenses
$2,002,071
Assets
$11,273,753
Liabilities
$43,756

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DENNY MATHEWS (PRESIDENT)

People named in this filing

  • J FRANK HARRISON III (CHAIR OF BOARD)
  • JAN HARRISON (VICE-CHAIRMAN)
  • PASTOR JIM MCBRIDE (DIRECTOR/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

Open Eyes is accelerating the Gospel of Jesus Christ to the unreached and underserved. Relief and Development We believe that by serving people in tangible ways, we demonstrate the whole Gospel for the whole person. Our relief and development projects seek to bring holistic transformation to communities that urgently need long-term support. One way we accomplish this is through developing Life Centers in areas of great need. These Life Centers provide medical care and economic support and jobs training, while fostering spiritual formation. _Our people must learn to do good by meeting the urgent needs of others. — Titus 3:14_.

What it reported doing in 2024

With open eyes foundation provides transportation, training and humanitarian aid for the purposes of introducing people to christ and establishing self-sustaining reproducing churches.-january 2025 - broke ground for oaxaca, mexico life center and dedicated mexico city life center-march 2025 - inaugural golf tournament fundraiser-april 2025 - launched mobile messenger ministry in argentina

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 80% for direct work, and 20% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.4%; rating input score 57
  • Program expense ratio: 75.3%; rating input score 75
  • Fundraising efficiency: $9.65 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Pass
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 26.1%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 5.63; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 17% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 24.9% per year; rating input score 100; 89th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 5 operating locations identified
  • Where the money goes: 57.4% of revenue deployed · 75.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.