The Transformation Project

Nonprofit profile at a glance

EIN
473760738
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Westbrook, ME, USA
Phone
2078542226
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Temporary Housing
Affiliation
Christianity

Reported finances

Revenue
$145,428
Expenses
$166,596
Assets
$620,742
Liabilities
$366,310

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Joshua Umiah (executive Director)

Highest reported compensation

  • Joshua Umiah (executive Director): $72,942 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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

What it reported doing in 2024

In 2024, The Transformation Project experienced meaningful growth and continued transformation in the lives of the men we serve and the communities we impact. Key accomplishments include: * Reached Full Residential Capacity: Our men's residential discipleship program consistently operated at full capacity, providing a safe, structured, and Christ-centered environment for healing and growth. * Lives Transformed: We continue to witness men experience true freedom from addiction and destructive patterns as they deepen their relationship with Christ and walk in discipleship. * Expanded Program Curriculum: Significant progress was made in building out and formalizing our 12-month discipleship curriculum, including the launch of Cultivate, a 40-day intensive focused on spiritual formation and recovery. * Volunteer Leadership Growth: We saw a notable increase in committed volunteers stepping into mentorship, teaching, and support roles, further strengthening our community and discipleship culture. * Increased Community Awareness and Impact: Through outreach events, partnerships with churches and local organizations, and active social media and storytelling, awareness of our mission and impact has grown substantially. * Service and Outreach Projects: Residents and staff engaged in multiple service projects both within our facility and out in the broader community, embodying servant leadership and giving back. * Family Restoration: More and more families have been directly impacted by the transformation taking place in the lives of their loved ones, resulting in restored relationships and healthier homes. * Church and Ministry Partnerships: We expanded collaborations with local churches, nonprofits, and recovery ministries, creating more pathways for discipleship, reintegration, and long-term support. * Improved Operational Systems: We implemented better tracking tools, refined intake processes, and enhanced staff training, improving efficiency and resident outcomes. * Celebrated 10 Years of Ministry: In 2024, we commemorated a decade of God's faithfulness and the many lives changed since our founding, reinforcing our mission to proclaim liberty to the captives and raise up men of integrity and purpose.

Operating model

Revenue model
Donor-supported. 75% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.6%; rating input score 86
  • Program expense ratio: 74.7%; rating input score 75
  • Fundraising efficiency: $5.97 raised per $1 spent on fundraising; rating input score 26; 26th 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.6%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 3.73; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 43.8%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 11.8% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 85.6% of revenue deployed · 74.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $124K in reported program spending
  • Leadership: top reported pay $73K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 26/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.