Friends of India Network 
The information on this page was last updated 11/25/2025. If you see errors or omissions, please email: [email protected]
Summary
A team of Christ-followers in the United States and in India have joined together to raise support for Kingdom work. Our organization's focus is on unengaged and unreached people groups.
Contact information
Mailing address:
Friends of India Network
2443 Fair Oaks Blvd., #440
Sacramento, CA 95825
Website: www.foinetwork.net
Phone: (415) 990-0998
Email: [email protected]
Organization details
EIN: 812810163
CEO/President: James Harper
Chairman: James Harper
Board size: 7
Founder:
Ruling year: 2016
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
Enabling gospel-centered transformation across India.
Mission statement
FOIN establishes partnerships and empowers indigenous workers to spread the love of Christ across northern India through financial and prayerful support and vital practical relief.
Statement of faith
Articles
| 1/9/2026 | Asheville Christian Academy, International Cooperating Ministries Drop Into Bottom 20% for Financial Efficiency |
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Foreign Missions
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 23 of 1420 | 2 of 126 |
| Fund acquisition rating | | 130 of 1420 | 5 of 126 |
| Resource allocation rating | | 135 of 1420 | 12 of 126 |
| Asset utilization rating | | 74 of 1421 | 7 of 126 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 5% | 0% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 98% | 100% | 100% | 100% | 100% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 5% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 2% | 0% | 0% | 0% | 0% | 0% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 85% | 95% | 99% | 99% | 100% | 100% |
Spending ratio Spending ratio = Total expenses / Total revenue | 99% | 102% | 95% | 109% | 91% | 104% |
Program output ratio Program output ratio = Program services / Total revenue | 83% | 97% | 95% | 109% | 90% | 104% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 1% | -2% | 5% | -9% | 9% | -4% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 3% | -14% | 32% | -90% | 47% | -23% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 9% | 5% | 1% | 1% | 0% | 0% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.52 | 8.76 | 6.65 | 10.80 | 4.52 | 6.06 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.14 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.30 | 8.76 | 6.65 | 10.80 | 4.52 | 6.06 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 23.45 | -1223.48 | 2300.32 | 0.00 | 0.00 | 0.00 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.03 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.02 | 1.37 | 1.80 | 1.11 | 2.66 | 1.98 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 4% | 0% | 0% | 0% | 0% | 0% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 60% | 11% | 15% | 9% | 22% | 17% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $226,343 | $257,636 | $176,231 | $365,108 | $194,339 |
| Receivables, inventories, prepaids | $0 | $0 | $0 | $0 | $0 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $226,343 | $257,636 | $176,231 | $365,108 | $194,339 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $0 | $0 | $0 | $0 | $0 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total assets | $226,343 | $257,636 | $176,231 | $365,108 | $194,339 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | ($185) | $112 | $0 | $0 | $0 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | ($185) | $112 | $0 | $0 | $0 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | ($185) | $112 | $0 | $0 | $0 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $226,528 | $257,524 | $176,231 | $365,108 | $194,339 |
| With donor restrictions | $0 | $0 | $0 | $0 | $0 |
| Net assets | $226,528 | $257,524 | $176,231 | $365,108 | $194,339 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $1,952,057 | $1,794,580 | $1,744,747 | $1,820,079 | $1,132,630 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $0 | $49 | $73 | $1 | $0 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $0 | $49 | $73 | $1 | $0 |
| Total revenue | $1,952,057 | $1,794,629 | $1,744,820 | $1,820,080 | $1,132,630 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $1,888,309 | $1,700,952 | $1,893,744 | $1,642,118 | $1,173,348 |
| Management and general | $92,815 | $12,060 | $9,950 | $7,193 | $4,279 |
| Fundraising | $1,929 | $324 | $228 | $0 | $0 |
| Total expenses | $1,983,053 | $1,713,336 | $1,903,922 | $1,649,311 | $1,177,627 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | ($30,996) | $81,293 | ($159,102) | $170,769 | ($44,997) |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($30,996) | $81,293 | ($159,102) | $170,769 | ($44,997) |
Compensation
Compensation data for this ministry has not been collected.
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 11/25/2025. To update the information below, please email: [email protected]