Re-forma
Nonprofit profile at a glance
- EIN
- 873688278
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025
- Location
- Charlotte, NC, USA
- Phone
- 7042994116
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $482,297
- Expenses
- $476,262
- Assets
- $259,126
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
18 people listed
People named in this filing
- Manfred Kohl (Chairman of the Board)
- Thomas Shirrmacher (Board Member)
- Andreas Kammer (Board Member)
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
Re-Forma exists to serve informal and nonformal training programs worldwide by 1) developing a system for quality assurance; 2) helping to unify, simplify and complement the numerous ministry training programs; 3) providing a platform for outcome- and impact-based assessment; 4) encouraging and supporting start-up programs - to ensure that millions of pastors and church leaders are Biblically-trained by providing a recognized, global standard for outcome-and impact-based assessment.
What it reported doing in 2025
Supporting Quality Assurance workshops and training around the globe to help ensure pastors and church leaders are adequately trained for ministry, through a recognized, global standard of assessment. This included workshops and training in Africa, Asia and Latin America.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 92% of its reported program spending out as grants.
The verdict
STRONG - 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 91
- Transparency & Controls: 66
- Accountability: 82
- Sustainability: 43
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.2%; rating input score 94
- Program expense ratio: 95.4%; rating input score 95
- Fundraising efficiency: $28.29 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 75%; rating input score 75; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
- 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: 4 of 7 controls in place; rating input score 57
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.3%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.54; rating input score 26; 26th 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: 35.4% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 15.3% per year; rating input score 100; 81st percentile among comparable filings
- Asset growth: 13.5% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 94.2% of revenue deployed · 95.4% of spending went to programs
- Governance: 16 of 16 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $454K in reported program spending
- Leadership: top reported pay $0 · 18 people listed
- Consistency: 40 of 43 current checks pass · 3 findings to review
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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: 7 of 8 not reported.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 39/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.