The Transformation Project FY2021 filing

Tax-deductible

Westbrook, ME501(c)(3)HousingEIN 47-3760738Revenue $134K in FY2021

On file with the IRSttpmaine.org907 Main Street, 04092-5802 · Westbrook, METax-exempt since Jun 2016Publicly supported charity — 170(b)(1)(A)(vi)

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To see Jesus Christ transform lives and change communities through reentry opportunities.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $30K a year · 23% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$442K
67% of total assets
Worth a look: liabilities are 67% of assets; over 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$134K
+14% vs prior year
Spent
$72K
To programs
84%
Net assets
$215K
By yearFY2020–FY2024
Revenue
$134K
FY2021▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$118K
FY2021$134K
FY2022$123K
FY2023$142K
FY2024$145K
Expenses
$72K
FY2021▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$69K
FY2021$72K
FY2022$90K
FY2023$114K
FY2024$167K
Net assets
$215K
FY2021▲ +40%
Tap a bar for its year
Net assets by fiscal year
FY2020$154K
FY2021$215K
FY2022$248K
FY2023$276K
FY2024$254K

From the FY2021 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2016.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $60K Management & general 12% · $9K Fundraising 4% · $3K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Chairman of the Board
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer and Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Joshua Umiah’s $73K as Executive Director is at the 63rd percentile of top reported officer pay among 851 $100K–1M housing 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 · 1 named individual · Part VII

NameFY2024FY2023
Joshua Umiah$72,942$14,588

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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps formerly incarcerated individuals rebuild their lives and communities through Christ-centered reentry programs.

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Provided by the organization

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3 programs · $60K · in their own filed words · FY2021
01

Transformation House -The House has opened. We hired a House Manager who has 12 years of sobriety and who loves Jesus. Three residents were added. Sunday Dinners were started, with people taking turns cooking and cleaning. Sunday House Meetings started that include operational items as well as checking-in and prayer time.

$31Kprogram expense
02

Resource Center & Re-Entry Ministry

Website resources were researched and updated into usable databases. Meetings were held via Zoom with MCC, CCJ, and Charleston. People were helped with food. People were helped with clothes. People were helped with housing. People were helped with Maine Care. People were helped with Social Security. People were helped with jobs.

$29Kprogram expense
03

The ministry is assisting Just Love ministry which helps women who have been trafficked or who are in the sex industry to turn their live around and leave the industry with Jesus's help. TTP provide space in its building to the just Love ministry through a cost sharing arrangement.

Pt IX · col B

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$134K
Ln 12
Gifts and grantsLn 1h$131K
Fees for servicesLn 2g$4K
Money outPt IX
$72K
Ln 25
Programscol B$60K
Managementcol C$9K
Fundraisingcol D$3K
Owns and owesPt X
$215K
net assets · Ln 32
Cash and savingsLn 1–2$39K
Total assetsLn 16$658K
LiabilitiesLn 26$442K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$131K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$4K
Total revenueLn 12$134K
Assets in detailPt X, end of year
CashLn 1$39K
Cash and savings togetherLn 1–2$39K
Land, buildings, equipmentLn 10c$617K
Total assetsLn 16$658K
LiabilitiesLn 26$442K
Net assetsLn 32$215K
OperationsPt I, VI
EmployeesI 52
VolunteersI 670
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$42K$39K
Land, buildings, equipmentLn 10c$595K$617K
Total assetsLn 16$639K$658K
LiabilitiesLn 26$486K$442K
Net assetsLn 32$154K$215K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$17K$15K$1K$1K
Payroll taxesLn 10$1K$1K$78$78
Legal feesLn 11b$60$60
Other fees for servicesLn 11g$750$750
Advertising and promotionLn 12$4K$2K$1K$1K
Office expensesLn 13$2K$2K
Information technologyLn 14$222$222
OccupancyLn 16$16K$14K$2K
InterestLn 20$7K$7K
Depreciation, depletion and amortizationLn 22$8K$8K$99$54
InsuranceLn 23$6K$5K$1K
Other expenses (24a–d)Ln 24$8K$6K$988$164
All other expensesLn 24e$640$640
Total functional expensesLn 25$72K$60K$9K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $145K$167K−$21K$254K 990 PDF
FY2023 $142K$114K$27K$276K 990 PDF
FY2022 $123K$90K$33K$248K 990 PDF
FY2021 Viewing $134K$72K$62K$215K 990 PDF
FY2020 $118K$69K$48K$154K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $133,511 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $117,606$130,972
I-9 Program service revenuePrior year $0$4,217
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0−$1,678
I-12 Total revenuePrior year $117,606$133,511
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $19,302$18,559
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $49,896$53,398
I-18 Total expensesPrior year $69,198$71,957
I-19 Revenue less expensesPrior year $48,408$61,554
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $133,511 across 11 lines filed
Lines not itemized here account for $4,217 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$130,972
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$130,972
VIII-6 Net rental income or lossRelated to mission −$5,056 · Unrelated business $0 · Excluded from tax $0−$5,056
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,378 · Unrelated business $0 · Excluded from tax $0$3,378
VIII-12 Total revenueRelated to mission $2,539 · Unrelated business $0 · Excluded from tax $0$133,511
Part IX · Statement of functional expenses $71,957 across 13 lines filed
IX-7 Other salaries and wagesPrograms $15,206 · Management $1,017 · Fundraising $1,017$17,240
IX-10 Payroll taxesPrograms $1,163 · Management $78 · Fundraising $78$1,319
IX-11b Legal feesManagement $60$60
IX-11g Other fees for servicesPrograms $750$750
IX-12 Advertising and promotionPrograms $1,731 · Management $1,340 · Fundraising $1,249$4,320
IX-13 Office expensesManagement $1,784$1,784
IX-14 Information technologyFundraising $222$222
IX-16 OccupancyPrograms $14,447 · Management $1,756$16,203
IX-20 InterestPrograms $7,490$7,490
IX-22 Depreciation, depletion and amortizationPrograms $7,935 · Management $99 · Fundraising $54$8,088
IX-23 InsurancePrograms $5,237 · Management $1,019$6,256
IX-24 Other expenses (24a–d)Programs $6,433 · Management $988 · Fundraising $164$7,585
IX-24e All other expensesManagement $640$640
IX-25 Total functional expensesPrograms $60,392 · Management $8,781 · Fundraising $2,784$71,957
Part X · Balance sheet $657,586 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $42,133$38,516
X-9 Prepaid expenses and deferred chargesStart of year $1,786$2,214
X-10c Land, buildings and equipment, netStart of year $595,288$616,856
X-16 Total assetsStart of year $639,207$657,586
X-17 Accounts payable and accrued expensesStart of year $2,409$2,501
X-26 Total liabilitiesStart of year $485,594$442,419
X-32 Total net assets or fund balancesStart of year $153,613$215,167
X-33 Total liabilities and net assetsStart of year $639,207$657,586
Part XI · Reconciliation of net assets $215,167 net assets at year end
XI-1 Total revenue$133,511
XI-2 Total expenses$71,957
XI-3 Revenue less expenses$61,554
XI-4 Net assets at start of year$153,613
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$215,167

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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