Foresight Development International Incorporated
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Engage in charitable activities in less developed countries, especially Nepal, for the advancement of education, economic and social development, and Christian institutions. Particular activities include the development of a school and sponsoring and mentoring young adults.
- Income
- $257,259
- Spending
- $188,314
- Spent on programs
- 62%
- Reserves
- 12.8 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 1
- Volunteers
- 1
- Highest pay
- $31,000, president
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 67% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 12.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 27% of income.
Income trend
15 of 15Income rose 40% on the year before.
Spending floor
8 of 1562% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 21 out of 100. Higher than 1% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
5 of 252 of 4 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $63,496 spent. National Bethel Academy is a school founded in 2008 in the town of Trishuli, Nepal by a team of local church leaders and Foresight staff. The school is intentionally different from traditional Nepali schools as it emphasizes thinking, creative teaching, individual student attention, and respect for individual differences in contrast to the traditional teaching method of mere memorization. The school has approximately 330 students in grades Nursery through 10. Class 10 students have all successfully passed the 10th grade national Secondary Education Examination. Foresight support has been for both educational and managerial development, and for financial needs. Educational and managerial support have included in-person training and both remote and in-person counsel. Financial support has covered the operating deficit, the construction of a roof over the basketball court and a second, new classroom building.
- $34,458 spent. Over the past 14 years, Foresight has sponsored and guided a group of 20 Nepali young adults who formerly lived in prison with a parent. These young adults were supported financially for their full school and living expenses, and have been mentored individually (in-person and remotely) as they completed secondary and tertiary education. All of these young adults have completed their bachelor degrees and all have taken jobs following their secondary education. In 2024, four of these graduates were provided funding for additional education.
- $19,540 spent. Foresight provided funding for one individual's ministry expenses and also for a school's furniture expenses (school name: Life Prep Academy).
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 2001.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.