Friends of Vietnam Ministries
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Support orphan and at-risk children in Vietnam. Teach pastors and church leaders in Vietnam.
- Income
- $411,176
- Spending
- $382,676
- Spent on programs
- 100%
- Reserves
- 1.7 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 0
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
Good: 75 out of 100. Higher than 49% of charities in its peer group (religion, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 1.7 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Income trend
15 of 15Income rose 39% on the year before.
Spending floor
15 of 15100% 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: 22 out of 100. Higher than 4% of charities in its peer group (religion, $250k to $1m).
Independent board
0 of 250 of 0 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
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
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 (9)
- $210,000 spent. Constructing an orphanage outside of Hanoi. 85700This is a continuation of the construction that started in 2024.
- $95,700 spent. Monthly support and schooling costs school uniforms school tuition books and supplies for the 115 children at the Hope Center orphanage outside of Ho Chi Minh City.
- $11,250 spent. Our organization provides vital assistance to the Tay Ninh refugees individuals displaced during the Vietnam War. These refugees attempted to flee Vietnam but were denied entry into Cambodia forcing them to settle in impoverished conditions along the border. Despite their plight they are not recognized as Vietnamese residents. Our programs specifically focus on supporting the children of these refugees aiming to provide them with essential resources and opportunities for a better future.
- $6,880 spent. Support for Vinh Loc Street Kids. We bring 40 VN children to a local church in Vinh Loc 3 times a week to provide schooling and dinner. This also supports the housing of eight orphan children.
- $7,750 spent. Monthly support for the orphan and at risk children at the new orphanage near Hanoi Beth Hesed.
- $12,100 spent. Support for Wendy Phung Ministries in central VN including taking care of 11 orphan and at risk young people.
- $15,040 spent. Grants to the Lighthouse Evangelical family of churches plus the Scripture Union Vietnam branch that translates Christian materials into the Vietnamese language such as Vacation Bible School materials.
- $15,420 spent. Scholarships that help Vietnamese young people attend Bible School such as in country or in the Philippines or online.
- $8,536 spent. Wiring fees $750 National Christian Foundation fees for handling transactions $3436 and $776 and pastoral training $3574.
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 April 2015.
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.