3E Restoration, Inc.

Nonprofit profile at a glance

EIN
464644669
IRS 990 coverage
2016–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Williamsburg, VA, United States
Phone
757-345-6028
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$375,231
Expenses
$278,042
Assets
$119,952
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Tammy Harden (Executive Director)
  • Rev Fred Liggin PhD (President)

Highest reported compensation

  • Tammy Harden (Executive Director): $33,416 total reported compensation
  • Rev Fred Liggin PhD (President): $6,692 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Equip and Encourage communities to Empower neighbors living through traumagenic experiences toward resilience. Listening is grounded in a commitment to hospitality and becomes a practice that promotes security, support, voice, and choice. If we are to embrace our values we must learn to listen to God and one another, to our neighborhoods and our cities. If we are to join God in what He is doing and bear witness to His love with our lips and lives, we must turn one ear up to God and one ear out to others. When we listen, we learn one another’s stories; when we learn another’s story, compassion and love become possible. Love In our society, love can mean a lot of things. For us, love is pictured perfectly in the Divine love as revealed in the Christian Scripture. In the Person of Jesus, God came to hum.

What it reported doing in 2025

Emergency Shelter, Housing Assistance, and Stabilization Services 3e Restoration's Emergency Shelter, Housing Assistance, and Stabilization Services program provided direct support to individuals and families experiencing homelessness, housing instability, social displacement, or other barriers to stability. In 2025, the program combined assistance supported by Heart to Help, Josh's Gift of Grace, general funds, and other charitable support to help households move toward safety, stability, and permanent housing. Services included emergency shelter assistance, rental and lease support, housing navigation, stabilization planning, referrals, care coordination, diversion support, landlord engagement, and connection to community-based resources. Through the Director of Systems of Care, the program served 130 individuals representing 62 families experiencing houselessness, insecure housing, domestic violence, disability-related barriers, reentry, youth instability, immigration-related displacement, and other forms of social displacement.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.6%; rating input score 63
  • Program expense ratio: 84.4%; rating input score 84
  • Fundraising efficiency: $97.76 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.9%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 14.4%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 21.2% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 61st percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 62.6% of revenue deployed · 84.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $235K in reported program spending
  • Leadership: top reported pay $33K · 8 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 23/100.