Operation Transformation EIN 38-3242099 Form 990 (PDF) Claim this org

Operation Transformation

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Builds a Christ-centered church, sharing the Gospel and transforming the community. For fiscal year 2024 it reported $179K in revenue, $194K in expenses, and $415K in net assets.Pt I

Type
Religious organization · Religion
Location
Port Huron, MI
Filings
5 on file (2020–2024)
Revenue
$179KFY2024
Expenses
$194K
Net assets
$415K
People
10
Filings
5
Updates
0
More identity details & actions ⌄
EIN  38-3242099 Religious organization Port Huron, MI
Form 990 (PDF)
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Size
$100K–1M
What they do
Builds a Christ-centered church, sharing the Gospel and transforming the community.
Leadership
Andrew Seppo · Exec Director · $61K
Money in and out
$179K revenue, $194K expenses
Bottom line
8% program efficiency
Where the money goes · FY2024
Total revenue
$179K
Pt VIII · Ln 12
Total expenses
$194K
Pt IX · Ln 25
Net assets
$415K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$14K
Where spending went · Part IX cols B–D
Program services $0.08 Management & general $0.92
Program efficiency
8%
of spending reaches programs▼ -16% vs prior filing year
Operating runway
17.4mo
months of highly liquid reserves at operating expense rate▲ +8% vs prior filing year
Surplus margin
-8%
revenue over expenses, this year▲ +14% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$179K
FY2024▼ -9%
Expenses
$194K
FY2024▼ -10%
Total assets
$419K
FY2024▼ -3%
Total liabilities
$4K
FY2024▲ +66%
Total revenue
$179K
Pt VIII · Ln 12
Total expenses
$194K
Pt IX · Ln 25
Net assets
$415K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$14K
Total assetsPt X · Ln 16$419K
Program-expense ratioPt IX · col B8%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410
Mission & Programs · Part III

Where the work happens

3 program services account for $16K of program spending, described in the organization's own filed words · FY2024.
01

Hold many different community outreaches. They may consist of prayer meetings, christmas outreach, concerts, and many other forms of outreach. These outreaches involve thousands from throughout the surrounding communities.

$8Kprogram expense
02

Compass christian business alliance endeavours to equip, encourage, and connect christians in southeast michigan who are called to the marketplace. Regularly have 90-100 business people attend each month.

$6Kprogram expense
03

Family night at blue water fest which is a boat event that includes positive family entertainment. Approximately 100 volunteers help with the event that serves hundreds of local people. Games, inflatibles, food, and many different activities are enjoyed.

$2Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item COperation Transformation
EINHdr · item D38-3242099
Principal addressHdr · item CPort Huron, MI
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFReligion (X21)
Ruling yearIRS BMFJul 2003

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1b10
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Exec Director
$61,230Pt VII · Sec A
$0Pt VII · Sec A
VP/Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Advisor to the Director
$0Pt VII · Sec A

Andrew Seppo’s $61K as Exec Director is at the 63rd percentile of top reported officer pay among 2135 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Andrew Seppo$61,230$63,423$20,077
Tom Seppo$13,823$53,588$44,915$50,659

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$106K · 59%
Program service revenue$39K · 22%
Other revenue$32K · 18%
Investment income$3K · 2%
Contributions & grants59%$106K
Program service revenue22%$39K
Other revenue18%$32K
Investment income2%$3K
Total revenueLn 12$179K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.08 Management & general $0.92
Program services8%$16K
Management & general92%$178K
Total functional expensesLn 25$194K

Balance Sheet

Part X · end of year
CashLn 1$281K
Total assetsLn 16$419K
Total liabilitiesLn 26$4K
Total net assetsLn 32$415K
Months of cash on handcomputed17.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $281K · Operating expenses/yr $194K
17.4 months
Where the money goes
Program services
Program services $16K · Total expenses $194K
8%
Management & General
Management & general $178K · Total expenses $194K
92%
Fundraising
Fundraising $0 · Total expenses $194K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $209 · Solicited contributions (3-yr avg) $109K
$0.00 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $106K · Total revenue $179K
59%
Government reliance
Government grants — · Total revenue $179K
Earned-income share
Program service revenue $39K · Total revenue $179K
22%
Investment reliance
Investment income $3K · Total revenue $179K
+2%
Program self-sufficiency
Program service revenue $39K · Total expenses $194K
20%
Growth & trend
Revenue growth (YoY)
This year $179K · Prior year $196K
-9%
Revenue CAGR
FY2020 $230K · FY2024 $179K
-6%
Net-asset trend (YoY)
End of year $415K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $179K · Expenses $194K
-8%
Liabilities-to-Assets
Total liabilities — · Total assets $419K
Net-asset ratio
Net assets $415K · Total assets $419K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $419K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Andrew Seppo · Reported title EXEC DIRECTOR · Highest reported compensation $61K · Total expenses $194K
32%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $152K · Total expenses $194K
79%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 8%
Overhead ratio 92%
Fundraising cost ratio 0%
Revenue growth -9%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 2 funders$208K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$179K revenue · viewing · ⤓ 990 PDF
FY2023$196K revenue · ⤓ 990 PDF
FY2022$172K revenue · ⤓ 990 PDF
FY2021$327K revenue · ⤓ 990 PDF
FY2020$230K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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