Project 114
Nonprofit profile at a glance
- EIN
- 882299501
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-EZ 2023, Form 990-N 2022
- Location
- Mason, OH, USA
- Phone
- 2832277678
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $345,050
- Expenses
- $339,956
- Assets
- $319,376
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Simon Rattray (Founder & CEO)
People named in this filing
- Simon Rattray (Founder & CEO)
- Gregory Bergethon (Secretary & Treasurer)
- Bill Koeblitz (Board Chair)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Project114 exists to advance the Gospel through Christ-centered trauma care, and to unite the Eastern and Western Church through intercessory prayer.
What it reported doing in 2025
Program Title: Planted For Purpose Trauma recovery courses that guides participants in understanding trauma related to religous and cultural persecution. Participants learn to have hope, healing, and forgiveness towards those who caused harm or persecution. Courses consist of facilitated discussions that take place incorporating personal reflection and group discussion. It engages approximately 20,000 participants through collaboration with other partners.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 76
- Accountability: 78
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.7%; rating input score 82
- Program expense ratio: 82.9%; rating input score 83
- Fundraising efficiency: $12.51 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 2 of 8 controls in place; rating input score 25
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Pass
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 98.3%; rating input score 98; 60th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 83.3%; rating input score 83; 24th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.5%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.94; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 67.6% per year; rating input score 100; 97th percentile among comparable filings
- Revenue growth: 26.2% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 68.8% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 81.7% of revenue deployed · 82.9% of spending went to programs
- Governance: 5 of 6 board members independent · 5 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $282K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Highest-paid contractors: 1 contractor listed · $123K reported
- Consistency: 41 of 43 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors, foreign activity, and grants
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 3 filed related-organization links
- 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
- Moderate — Sustainability: Operating margin scored 39/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.