Civic Intelligence

True Freedom Inc.

990 • Fiscal year 2018 • EIN 46-4701022

Jan 01, 2018 to Dec 31, 2018 • Filed on May 15, 2019

2005 Cypress AvenueCleveland, OH 44109

(216) 202-3636

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.09x

Higher debt load relative to assets than 62% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.05x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

49th percentile

2.9%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

65th percentile

$49,660

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

23rd percentile

-6.6%

Faster asset growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-6.3%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$522,508

Down $36,986 (-6.6%) from 2017

Net Assets

Up

$477,729

Up $8,708 (+1.9%) from 2017

Liabilities

Down

$44,779

Down $45,694 (-51%) from 2017

Revenue

Down

$837,624

Down $56,721 (-6.3%) from 2017

Expenses

Up

$813,058

Up $22,103 (+2.8%) from 2017

Net Income

Down

$24,566

Down $78,824 (-76%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0-$500KAssets 2014: $138,850Liabilities 2014: $23,259Net Assets 2014: $115,5912014Assets 2015: $327,373Liabilities 2015: $72,477Net Assets 2015: $254,8962015Assets 2016: $450,914Liabilities 2016: $58,784Net Assets 2016: $392,1302016Assets 2017: $559,494Liabilities 2017: $90,473Net Assets 2017: $469,0212017Assets 2018: $522,508Liabilities 2018: $44,779Net Assets 2018: $477,7292018Assets 2019: $544,374Liabilities 2019: $26,042Net Assets 2019: $518,3322019Assets 2020: $712,032Liabilities 2020: -$6,122Net Assets 2020: $718,1542020Assets 2021: $986,672Liabilities 2021: $6,272Net Assets 2021: $980,4002021Assets 2022: $1,096,237Liabilities 2022: $11,322Net Assets 2022: $1,084,9152022Assets 2023: $1,224,512Liabilities 2023: $62,516Net Assets 2023: $1,161,9962023Assets 2024: $1,226,114Liabilities 2024: $47,940Net Assets 2024: $1,178,1742024

Highlighted filing

2018

Assets$522,508
Liabilities$44,779
Net Assets$477,729

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2014: $385,954Expenses 2014: $351,268Net Income 2014: $34,6862014Revenue 2015: $597,873Expenses 2015: $462,207Net Income 2015: $135,6662015Revenue 2016: $761,890Expenses 2016: $626,854Net Income 2016: $135,0362016Revenue 2017: $894,345Expenses 2017: $790,955Net Income 2017: $103,3902017Revenue 2018: $837,624Expenses 2018: $813,058Net Income 2018: $24,5662018Revenue 2019: $788,816Expenses 2019: $761,628Net Income 2019: $27,1882019Revenue 2020: $959,475Expenses 2020: $749,167Net Income 2020: $210,3082020Revenue 2021: $1,015,910Expenses 2021: $751,578Net Income 2021: $264,3322021Revenue 2022: $974,293Expenses 2022: $874,133Net Income 2022: $100,1602022Revenue 2023: $1,054,220Expenses 2023: $965,178Net Income 2023: $89,0422023Revenue 2024: $978,480Expenses 2024: $994,494Net Income 2024: -$16,0142024

Highlighted filing

2018

Revenue$837,624
Expenses$813,058
Net Income$24,566
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 15, 2019
Return Version
2018v3.1
Gross Receipts
$853,684
Mission and Program Overview

Mission

1.true freedom ministries (tfm) is organized exclusively for charitable, religious and educational purposes, and as outlined in the articles of incorporation specifically, tfm's purpose is to proclaim the gospel of jesus christ and to make disciples of: inmates in prisons, jails, and detention homes located throughout the state of ohio; the homeless on the streets of cleveland; residents in nursing homes through northeast ohio; and to those struggling with addiction.

True freedom ministries is an evangelical, non-profit organization dedicated to reaching people locked in jails and prisons, the homeless, and those trapped in addiction across ohio with the message of the true freedom found only in jesus christ. Since launching in march of 2012, true freedom has become the largest prison ministry in the state of ohio with over 150 volunteers actively engaged all across the state of ohio. In addition to our work in the prisons, true freedom operates homeless outreach that not only feeds over 16,000 hot meals a year on the streets of cleveland and distributes over 3000 articles of clothing. True freedom addiction recovery and discipleship training is the centerpiece of our re-entry program, held every thursday evening at the elizabeth baptist church located at 6114 francis avenue, cleveland, ohio. We see this as a prime location to reach our target audience for re-entry as it is located right off 55th street on a bus and rapid transit line. The night fe

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$309,640$268,471▼ $41,169
Cash and Non-Interest-Bearing Accounts$141,815$140,900▼ $915
Investments in Publicly Traded Securities$108,039$93,137▼ $14,902
Total Assets$559,494$522,508▼ $36,986
Other Assets Total-$20,000-
Liabilities
Unsecured Notes Loans Payable$67,832$34,017▼ $33,815
Accounts Payable and Accrued Expenses$22,641$10,762▼ $11,879
Total Liabilities$90,473$44,779▼ $45,694
Net Assets / Fund Balance
Unrestricted Net Assets$469,021$477,729▲ $8,708
Total Net Assets Fund Balance$469,021$477,729▲ $8,708
Total Liabilities and Net Assets / Fund Balance$559,494$522,508▼ $36,986

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$159,298$14,574$173,872
Equipment$57,973$63,921$121,894
Land$51,200-$51,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael SwigerExecutive DiFT$29,660$20,000$49,660

Board Members and Trustees

NameTitle
Frank SinitoChairman
Dr Reuben GobezieVice Chairma
Jeff StinsonDirector
Jessica MccamonDirector
Jon LawrenceDirector
Lowell SniderDirector
Richard GibsonDirector
Kimberly RiveraSecretary
Dr Chris BryniarskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$834,550
Program Service Revenue
$2,636
Investment Income
$913
Other Revenue
$-475
All Other Contributions
$741,086
Change in Net Assets
$24,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$622,138
Other Expenses$183,010
Total Fundraising Expense$59,087
Grants and Similar Amounts Paid$7,910
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$320,992$102,029$35,538$458,559
Other Employee Benefits$64,607$20,536$7,153$92,296
Current Officers, Directors, Trustees, and Key Employees$49,660--$49,660
Depreciation Depletion$23,777$7,558$2,632$33,967
Travel$17,475$5,555$1,935$24,965
All Other Expenses$20,662$2,079$724$23,465
Payroll Taxes$15,136$4,811$1,676$21,623
Insurance$9,812$3,119$1,086$14,017
Fees for Services Accounting$1,122$10,262$124$11,508
Grants to Domestic Orgs$7,910--$7,910
Other Expenses$12,158$9,197$7,290$7,290
Office Expenses$5,814$504$176$6,494
Information Technology$3,544$1,126$392$5,062
Occupancy$3,261$1,037$361$4,659
Total Functional Expenses$586,158$167,813$59,087$813,058
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
True Freedom EnterprisesCleveland, OH501c3Program Support-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$16,060
Fundraising Gross Income$15,585
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$40,115$11,435$75$11,360
Fall Banquet$68,934$4,150$878$3,272
Total Events$109,049$15,585$16,060$-475
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is provided to board members for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is distributed to all board members and a signed statement is obtained annually.

Form 990, Page 6, Part VI, Line 15A

The board of directors utilized comparability data to set compensation.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
True Freedom Inc
EIN
46-4701022
Phone
2162023636
Address
2005 CYPRESS AVENUE, CLEVELAND, OH 44109

Signing Officer

Name
Michael Swiger
Title
Executive Director
Phone
2162023636
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Swiger
Formed
2014
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
165

Preparer

Firm
Crum & Company
Address
525 N CLEVELAND MASSILLON RD STE 10, AKRON, OH 44333-3332
Preparer
Kevin K Crum
Phone
3308671222
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

1.true freedom ministries (tfm) is organized exclusively for charitable, religious and educational purposes, and as outlined in the articles of incorporation specifically, tfm's purpose is to proclaim the gospel of jesus christ and to make disciples of: inmates in prisons, jails, and detention homes located throughout the state of ohio; the homeless on the streets of cleveland; residents in nursing homes through northeast ohio; and to those struggling with addiction.

Form 990, Page 2, Part III, Line 4A

Reformer's unanimous - reformers unanimous is a christ-centered addiction recovery program that uses a unique christian approach to equip addicts with the lifelong skills that break addictions. 3,154 tfm clients attended this program on thursday nights. Alpha course - the alpha course introduces the basics of christianity common to most christians. This curriculum has been used all over the world; by many different christian denominations; and in a variety of settings, from churches, to schools, to prisons. Over three hundred inmates were enrolled in the alpha course in 2018. Microsoft office - 405 inmates have graduated our microsoft office specialist program. Character development class - this faith neutral curriculum lasts 40 weeks and is based on the book of proverbs. 65 were enrolled in this class in 2018. Mentoring program - true freedom conducts a mentoring class every month at grafton correctional institution every month. This program helps to prepare our clients for reentry as inmates are assigned a mentor while incarcerated and once released. 1,965 inmates attended in 2018.

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IRS990/Desc0REFORMER'S UNANIMOUS - REFORMERS UNANIMOUS IS A CHRIST-CENTERED ADDICTION RECOVERY PROGRAM THAT USES A UNIQUE CHRISTIAN APPROACH TO EQUIP ADDICTS WITH THE LIFELONG SKILLS THAT BREAK ADDICTIONS. 3,154 TFM CLIENTS ATTENDED THIS PROGRAM ON THURSDAY NIGHTS. ALPHA COURSE - THE ALPHA COURSE INTRODUCES THE BASICS OF CHRISTIANITY COMMON TO MOST CHRISTIANS. THIS CURRICULUM HAS BEEN USED ALL OVER THE WORLD; BY MANY DIFFERENT CHRISTIAN DENOMINATIONS; AND IN A VARIETY OF SETTINGS, FROM CHURCHES, TO SCHOOLS, TO PRISONS. OVER THREE HUNDRED INMATES WERE ENROLLED IN THE ALPHA COURSE IN 2018. MICROSOFT OFFICE - 405 INMATES HAVE GRADUATED OUR MICROSOFT OFFICE SPECIALIST PROGRAM. CHARACTER DEVELOPMENT CLASS - THIS FAITH NEUTRAL CURRICULUM LASTS 40 WEEKS AND IS BASED ON THE BOOK OF PROVERBS. 65 WERE ENROLLED IN THIS CLASS IN 2018. MENTORING PROGRAM - TRUE FREEDOM CONDUCTS A MENTORING CLASS EVERY MONTH AT GRAFTON CORRECTIONAL INSTITUTION EVERY MONTH. THIS PROGRAM HELPS TO PREPARE OUR CLIENTS FOR REENTRY AS INMATES ARE ASSIGNED A MENTOR WHILE INCARCERATED AND ONCE RELEASED. 1,965 INMATES ATTENDED IN 2018.
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt014574
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0173872
IRS990ScheduleD/EquipmentGrp/BookValueAmt057973
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063921
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121894
IRS990ScheduleD/LandGrp/BookValueAmt051200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051200
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0268471
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt093464
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt06000
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0VEHICLE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0TRUE FREEDOM ENTERPRISES
IRS990ScheduleI/RecipientTable/RecipientEIN0823134351
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02005 CYPRESS AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CLEVELAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd044109
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0BOOK
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MONITORS USE OF GRANT FUNDS GIVEN WITH A PURPOSE OR TIME RESTRICTION BY VARIOUS METHODS, INCLUDING OBSERVATION, REPORTING FROM THE GRANTEE AND DIRECT INVOLVEMENT WITH THE GRANTEE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt01.TRUE FREEDOM MINISTRIES (TFM) IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS AND EDUCATIONAL PURPOSES, AND AS OUTLINED IN THE ARTICLES OF INCORPORATION SPECIFICALLY, TFM'S PURPOSE IS TO PROCLAIM THE GOSPEL OF JESUS CHRIST AND TO MAKE DISCIPLES OF: INMATES IN PRISONS, JAILS, AND DETENTION HOMES LOCATED THROUGHOUT THE STATE OF OHIO; THE HOMELESS ON THE STREETS OF CLEVELAND; RESIDENTS IN NURSING HOMES THROUGH NORTHEAST OHIO; AND TO THOSE STRUGGLING WITH ADDICTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REFORMER'S UNANIMOUS - REFORMERS UNANIMOUS IS A CHRIST-CENTERED ADDICTION RECOVERY PROGRAM THAT USES A UNIQUE CHRISTIAN APPROACH TO EQUIP ADDICTS WITH THE LIFELONG SKILLS THAT BREAK ADDICTIONS. 3,154 TFM CLIENTS ATTENDED THIS PROGRAM ON THURSDAY NIGHTS. ALPHA COURSE - THE ALPHA COURSE INTRODUCES THE BASICS OF CHRISTIANITY COMMON TO MOST CHRISTIANS. THIS CURRICULUM HAS BEEN USED ALL OVER THE WORLD; BY MANY DIFFERENT CHRISTIAN DENOMINATIONS; AND IN A VARIETY OF SETTINGS, FROM CHURCHES, TO SCHOOLS, TO PRISONS. OVER THREE HUNDRED INMATES WERE ENROLLED IN THE ALPHA COURSE IN 2018. MICROSOFT OFFICE - 405 INMATES HAVE GRADUATED OUR MICROSOFT OFFICE SPECIALIST PROGRAM. CHARACTER DEVELOPMENT CLASS - THIS FAITH NEUTRAL CURRICULUM LASTS 40 WEEKS AND IS BASED ON THE BOOK OF PROVERBS. 65 WERE ENROLLED IN THIS CLASS IN 2018. MENTORING PROGRAM - TRUE FREEDOM CONDUCTS A MENTORING CLASS EVERY MONTH AT GRAFTON CORRECTIONAL INSTITUTION EVERY MONTH. THIS PROGRAM HELPS TO PREPARE OUR CLIENTS FOR REENTRY AS INMATES ARE ASSIGNED A MENTOR WHILE INCARCERATED AND ONCE RELEASED. 1,965 INMATES ATTENDED IN 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO ALL BOARD MEMBERS AND A SIGNED STATEMENT IS OBTAINED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS UTILIZED COMPARABILITY DATA TO SET COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0813058
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