With Open Eyes Foundation

The information on this page was last updated 3/27/2023. If you see errors or omissions, please email: [email protected]


3 billion people still haven't heard about Jesus.

You can introduce someone to Jesus by equipping local leaders to share the Gospel message, start new communities of believers, and care for those in need.

Contact information

Mailing address:
With Open Eyes Foundation
PO BOX 4164
Wheaton, IL 60189

Website: openeyes.net

Phone: 704.442.7117

Email: [email protected]

Organization details

EIN: 262753084

CEO/President: Denny Mathews

Chairman: Frank Harrison

Board size: 8

Founder: James Harrison

Ruling year: 2009

Tax deductible: Yes

Fiscal year end: 12/31

Member of ECFA: Yes

Member of ECFA since: 2013


We exist to accelerate the Gospel of Jesus Christ to the unreached and underserved.

Mission statement

Open Eyes equips local leaders called Mobile Messengers for Evangelism, Church Planting, and Relief & Development.

Statement of faith

We Believe...

...in the Holy Scriptures as originally given by God, divinely inspired, infallible, entirely trustworthy; and the supreme authority in all matters of faith and conduct...

One God, eternally existent in three persons, Father, Son, and Holy Spirit...

Our Lord Jesus Christ, God manifest in the flesh, His virgin birth, His sinless human life, His divine miracles, His vicarious and atoning death, His bodily resurrection, His ascension, His mediatorial work, and His Personal return in power and glory...

The Salvation of lost and sinful man through the shed blood of the Lord Jesus Christ by faith apart from works, and regeneration by the Holy Spirit...

The Holy Spirit, by whose indwelling the believer is enabled to live a holy life, to witness and work for the Lord Jesus Christ...

The Unity of the Spirit of all true believers, the Church, the Body of Christ...

The Resurrection of both the saved and the lost; they that are saved unto the resurrection of life, they that are lost unto the resurrection of damnation.

In addition to our Statement of Faith, we affirm the Lausanne Covenant (1974) and look to it for wisdom and guidance in our faith and practice.

Donor confidence score

Show donor confidence score details

Transparency grade


To understand our transparency grade, click here.

Financial efficiency ratings

Sector: Evangelism

CategoryRatingOverall rankSector rank
Overall efficiency rating860 of 111033 of 45
Fund acquisition rating421 of 111117 of 45
Resource allocation rating922 of 111139 of 45
Asset utilization rating855 of 111030 of 45

Financial ratios

Funding ratiosSector median20222021202020192018
Return on fundraising efforts Return on fundraising efforts =
Fundraising expense /
Total contributions
Fundraising cost ratio Fundraising cost ratio =
Fundraising expense /
Total revenue
Contributions reliance Contributions reliance =
Total contributions /
Total revenue
Fundraising expense ratio Fundraising expense ratio =
Fundraising expense /
Total expenses
Other revenue reliance Other revenue reliance =
Total other revenue /
Total revenue
Operating ratiosSector median20222021202020192018
Program expense ratio Program expense ratio =
Program services /
Total expenses
Spending ratio Spending ratio =
Total expenses /
Total revenue
Program output ratio Program output ratio =
Program services /
Total revenue
Savings ratio Savings ratio =
Surplus (deficit) /
Total revenue
Reserve accumulation rate Reserve accumulation rate =
Surplus (deficit) /
Net assets
General and admin ratio General and admin ratio =
Management and general expense /
Total expenses
Investing ratiosSector median20222021202020192018
Total asset turnover Total asset turnover =
Total expenses /
Total assets
Degree of long-term investment Degree of long-term investment =
Total assets /
Total current assets
Current asset turnover Current asset turnover =
Total expenses /
Total current assets
Liquidity ratiosSector median20222021202020192018
Current ratio Current ratio =
Total current assets /
Total current liabilities
Current liabilities ratio Current liabilities ratio =
Total current liabilities /
Total current assets
Liquid reserve level Liquid reserve level =
(Total current assets -
Total current liabilities) /
(Total expenses / 12)
Solvency ratiosSector median20222021202020192018
Liabilities ratio Liabilities ratio =
Total liabilities /
Total assets
Debt ratio Debt ratio =
Debt /
Total assets
Reserve coverage ratio Reserve coverage ratio =
Net assets /
Total expenses


Balance sheet
Receivables, inventories, prepaids$268,722$22,633$27,467$75,306$78,008
Short-term investments$4,978,045$4,549,196$1,886,911$4$4,271
Other current assets$0$0$0$0$0
Total current assets$6,516,960$5,560,673$3,552,600$2,166,750$1,715,115
Long-term investments$0$0$0$0$0
Fixed assets$210,283$213,861$1,383$1,221$1,833
Other long-term assets$0$0$0$0$0
Total long-term assets$210,283$213,861$1,383$1,221$1,833
Total assets$6,727,243$5,774,534$3,553,983$2,167,971$1,716,948
Payables and accrued expenses$42,575$33,376$20,891$2,058$17,349
Other current liabilities$0$0$0$35,887$104,967
Total current liabilities$42,575$33,376$20,891$37,945$122,316
Due to (from) affiliates$0$0$0$0$0
Other long-term liabilities$0$0$0$1,095($11,039)
Total long-term liabilities$0$0$0$1,095($11,039)
Total liabilities$42,575$33,376$20,891$39,040$111,277
Net assets20222021202020192018
Without donor restrictions$5,625,238$5,213,747$3,505,077$2,032,841$1,506,973
With donor restrictions$1,059,430$527,411$28,015$96,090$98,698
Net assets$6,684,668$5,741,158$3,533,092$2,128,931$1,605,671
Revenues and expenses
Total contributions$3,706,046$3,187,104$2,116,283$1,209,540$1,009,130
Program service revenue$0$0$0$749,061$625,075
Membership dues$0$0$0$0$0
Investment income($21,364)$218,833$23,484$870$888
Other revenue($60,359)($76,416)($44,659)$0$4,028
Total other revenue($81,723)$142,417($21,175)$749,931$629,991
Total revenue$3,624,323$3,329,521$2,095,108$1,959,471$1,639,121
Program services$1,342,949$859,729$488,964$1,081,202$562,476
Management and general$467,487$263,365$198,496$162,001$270,913
Total expenses$2,026,824$1,337,911$860,043$1,436,211$1,136,423
Change in net assets20222021202020192018
Surplus (deficit)$1,597,499$1,991,610$1,235,065$523,260$502,698
Other changes in net assets$0$0$0$0$0
Total change in net assets$1,597,499$1,991,610$1,235,065$523,260$502,698


Denny MathewsPresident$223,839

Compensation data as of: 12/31/2022

Response from ministry

No response has been provided by this ministry.

The information below was provided to MinistryWatch by the ministry itself. It was last updated 3/27/2023. To update the information below, please email: [email protected]


For a timeline, visit: https://openeyes.net/about/

Program accomplishments

By the year 2030, we aim to achieve...

10,000 Mobile Messengers trained, equipped, and working in the field 10,000 communities transformed by evangelism, church planting, and relief & development 1,000,000 new followers of Jesus every year