2024-11-12T14:44:28+00:00 2023-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2023-01-01 262753084 With Open Eyes Foundation Inc WITH 7044427117 4100 Coca Cola Plaza Ste 105 Charlotte NC 28211 Denny Mathews President 7044427117 2024-11-12 true true Luke Burnett P01079018 5055022746 2024-11-12 2023 2024-10-15 13:58:12Z Open Eyes Denny Mathews 4100 Coca Cola Plaza Ste 105 Charlotte NC 28211 6256461 false X www.openeyes.net X 2008 NC To accelerate the Gospel to the unreached and underserved peoples of the world. 8 8 6 12 0 0 3706046 5155327 0 0 -21364 170120 -60359 -17152 3624323 5308295 388014 1278614 0 0 451450 716544 0 0 559903 1187360 2238898 2026824 4234056 1597499 1074239 6727243 8457025 42575 57225 6684668 8399800 To accelerate the Gospel to the unreached and underserved peoples of the world. false false 3197446 1278614 0 With Open Eyes Foundation provides transportation, training, and humanitarian aid for the purposes of introducing people to Christ and establishing self-sustaining reproducing churches. - February 2023- Launched earthquake relief efforts in Lebanon/Syria, Launched Mobile Messenger ministry in Sri Lanka - April 2023- Launched Mobile Messenger ministry in Cuba -May 2023 - Klove Fan Awards event with booth - June 2023- Groundbreaking of James Harrison Life Center in Kenya - August 2023- Expanded Mobile Messenger program in Mexico to new regions - September 2023- Launched Mobile Messenger ministry in Bolivia - November 2023- Clay Shoot Fundraiser event - Dec 2023 - Year End Gala w/ partner from North Korea, launch of Mobile messenger ministry in Iraq 3197446 true true false false false false false false false true false false false false false true false false false true true false false true false false false false true false false false false false false false false true false false false false false false false false true 24 0 true 6 true false false false false false true true false false false false false false X 8 8 true false false false false false false true false false false true true true true true true true true false NC X J Frank Harrison III 7044427117 4100 Coca Cola Plaza Ste 105 Charlotte NC 28211 J Frank Harrison III Chair of Board 1.0 X X 0 0 0 Jan Harrison Vice-Chairman 1.0 X X 0 0 0 Jim McBride Director/Treasurer 1.0 X X 0 0 0 Caroline Trammell Director 1.0 X 0 0 0 Dr William Jones Director 1.0 X 0 0 0 Larry Griffith Director 1.0 X 0 0 0 Mark Conklin Director 1.0 X 0 0 0 Simon Kariuki Director 1.0 X 0 0 0 Alex Lim COO 40.0 X 138573 0 75503 Brian Adams Acting Secretary 1.0 X 0 0 0 Denny Mathews President 40.0 X 151472 0 88853 290045 0 164356 2 false true false 0 179920 4975407 39935 5155327 0 0 0 0 0 190747 190747 0 0 900319 920946 -20627 0 -20627 -20627 8727 179920 27220 -18493 -18493 1341 0 0 1341 1341 5308295 0 0 152968 1278614 1278614 415402 199006 118887 97509 237534 124549 58247 54738 4713 4713 25536 14143 4978 6415 33359 13342 6675 13342 2700 2700 50545 50545 17264 17264 271259 30000 67203 174056 45477 45477 27422 23211 4211 14072 5650 8422 25083 12491 12592 505071 366937 32403 105731 33776 16888 16888 7334 7334 Partner Relations and Suppor 944260 944260 Humanitarian Aid 197216 197216 Miscellaneous 97419 47417 50002 0 0 0 0 4234056 3197446 476707 559903 919680 488251 350513 998661 250000 0 0 0 0 18722 37120 253719 77212 210283 176507 4978045 6756486 0 0 0 0 6727243 8457025 42575 57225 0 0 0 0 42575 57225 X 5625238 7623465 1059430 776335 6684668 8399800 6727243 8457025 1074239 640893 0 X false true X true false X 1209540 2116283 3187104 3706046 5155327 15374300 0 0 1209540 2116283 3187104 3706046 5155327 15374300 5921729 9452571 870 20042 195150 116830 190747 523639 0 0 0 0 1725 1341 3066 15901005 749061 0.5945 0.6322 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 1725.0, COLUMN E - 1341.0, COLUMN F - 3066.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 69492 52636 16856 184227 24576 159651 176507 5984126 640893 24982 27220 693095 5291031 17264 0 17264 5308295 4268994 24982 27220 52202 4216792 17264 0 17264 4234056 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expenses - 27220 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 27220 true Sub-Saharan Africa 0 0 Program Services Partner relations and support 378519 South Asia 0 0 Program Services Partner relations and support 504481 Middle East and North Africa 0 0 Program Services Partner Relations and Support 6717 Europe (Including Iceland and Greenland) 0 0 Program Services Partner Relations and Support 4906 South America 0 0 Program Services Partner Relations and Support 241434 Middle East and North Africa 0 0 Grantmaking 1213139 North America (Canada & Mexico only) 0 0 Grantmaking 51175 East Asia and the Pacific 0 0 Program Services Partner Relations and Support 3874 North America (Canada & Mexico only) 0 0 Program Services Partner Relations and Support 309197 Sub-Saharan Africa 0 0 Grantmaking 4300 Europe (Including Iceland and Greenland) 0 0 Grantmaking 10000 0 0 0 0 0 0 2727742 0 2727742 Middle East and North Africa Ministry Support 1213139 Wire Transfer North America (Canada & Mexico only) Ministry Support 46775 Wire Transfer Europe (Including Iceland and Greenland) Ministry Support 10000 Wire Transfer 2 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Open Eyes has multiple policies and procedures in place to ensure the highest level of stewardship regarding our grant making process and support of strategic partners/stewards for our mobile messenger program. We employ the following to monitor grants on an annual basis. 1) Current and prospective partners/stewards are required to complete a full proposal to be considered for a transportation supply grant including descriptions of organizational structure, administrative process, accounting procedures, organizational budgets and past activities. 2) Transportation grant recipients are required to submit comprehensive vehicle identification including: VIN and/or serial number, registration documentation, and license. 3) Current strategic partners/stewards have an accountability ability structure that includes a country coordinator and the individual mobile messengers. Country coordinators are required to submit monthly reports detailing the ministry activities of each mobile messenger and details regarding specific use of transportation supply or special project grants. 4) Current partners/stewards are allowed to submit detailed requests for special financial assistance. Such requests must include detailed purpose statements, proposed use of funds, and price quotes. Upon delivery of the funds, the partner/steward is required to submit proof of purchase including but not limited to: receipt, photograph, video, or other forms of documentation verifying the transaction. 5) With Open Eyes also provides its own oversight to the grant making process in the form of annual field visits to country coordinators. These on-site tours provide first-hand accounts of the use of grant and special project funds. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual Clay Shoot 188647 179920 8727 5702 15516 6002 0 0 188647 179920 8727 5702 15516 6002 27220 -18493 X true X X X false false false false false false false false false Denny Mathews President 149841 0 0 0 1631 0 4841 0 84012 0 240325 0 0 0 Alex Lim COO 138570 0 0 0 3 0 43350 0 32153 0 214076 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. The President met the qualifications for and received a ministerial housing allowance during the tax year. X Auction Items 3 39935 Market value 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The organization uses a third party service provide to receive and process stock gifts. Schedule M, Part I Explanations of reporting method for number of contributions Other - Auction Items The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons J. Frank Harrison III, Director & Officer, Jan Harrison, Director & Officer, and Caroline Trammell, Director - Family relationship Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Secretary is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The board Chairman reviews the Secretary's signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's salary is approved annually by the compensation committee. This includes a competitive market salary analysis, performance overview, and With Open Eyes Foundation, Inc. results overview. Once completed, the compensation committee recommends a raise amount. This deliberation and determination process is documented in personnel files. Form 990, Part VI, Line 15b Process to establish compensation of other employees Officer salary is approved annually by the compensation committee. This includes a competitive market salary analysis, performance overview, and With Open Eyes Foundation, Inc. results overview. Once completed, the compensation committee recommends a raise amount. This deliberation and determination process is documented in personnel files. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other income - Total Revenue: 1341, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 1341; Schedule F, Part II, Line 2 While grants to 3 separate regions appear in Schedule F, Part II, Line 1, some 501(c)(3) organizations appear more than once. Those organizations are included only once in the count on line 2.