Civic Intelligence

Transitions Halfway Ministries

990 • Fiscal year 2019 • EIN 52-2397651

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

3515 Summer AveMemphis, TN 38122

(901) 218-5423

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.18x

Higher debt load relative to assets than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

0.32x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

60th percentile

8.3%

Higher net margin than 60% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

85th percentile

$24,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

34th percentile

-5.8%

Faster asset growth than 34% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

48th percentile

-0.3%

Faster revenue growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$206,910

Down $12,696 (-5.8%) from 2018

Net Assets

Up

$169,276

Up $9,717 (+6.1%) from 2018

Liabilities

Down

$37,634

Down $22,413 (-37%) from 2018

Revenue

Down

$117,399

Down $330 (-0.3%) from 2018

Expenses

Up

$107,682

Up $13,892 (+15%) from 2018

Net Income

Down

$9,717

Down $14,222 (-59%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $127,858Liabilities 2011: $35,934Net Assets 2011: $91,9242011Assets 2012: $126,881Liabilities 2012: $40,019Net Assets 2012: $86,8622012Assets 2013: $264,672Liabilities 2013: $137,113Net Assets 2013: $127,5592013Assets 2014: $286,726Liabilities 2014: $137,614Net Assets 2014: $149,1122014Assets 2015: $290,960Liabilities 2015: $126,526Net Assets 2015: $164,4342015Assets 2016: $280,054Liabilities 2016: $106,564Net Assets 2016: $173,4902016Assets 2017: $216,687Liabilities 2017: $81,067Net Assets 2017: $135,6202017Assets 2018: $219,606Liabilities 2018: $60,047Net Assets 2018: $159,5592018Assets 2019: $206,910Liabilities 2019: $37,634Net Assets 2019: $169,2762019Assets 2020: $203,971Liabilities 2020: $10,841Net Assets 2020: $193,1302020Assets 2021: $194,056Liabilities 2021: $1,469Net Assets 2021: $192,5872021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2019

Assets$206,910
Liabilities$37,634
Net Assets$169,276

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $210,889Expenses 2011: $213,131Net Income 2011: -$2,2422011Revenue 2012: $208,413Expenses 2012: $213,476Net Income 2012: -$5,0632012Revenue 2013: $199,281Expenses 2013: $195,586Net Income 2013: $3,6952013Revenue 2014: $256,688Expenses 2014: $235,136Net Income 2014: $21,5522014Revenue 2015: $184,731Expenses 2015: $169,409Net Income 2015: $15,3222015Revenue 2016: $183,175Expenses 2016: $174,119Net Income 2016: $9,0562016Revenue 2017: $93,675Expenses 2017: $131,545Net Income 2017: -$37,8702017Revenue 2018: $117,729Expenses 2018: $93,790Net Income 2018: $23,9392018Revenue 2019: $117,399Expenses 2019: $107,682Net Income 2019: $9,7172019Revenue 2020: $142,298Expenses 2020: $118,444Net Income 2020: $23,8542020Revenue 2021: $113,907Expenses 2021: $114,450Net Income 2021: -$5432021Revenue 2022: $67,369Expenses 2022: $65,903Net Income 2022: $1,4662022

Highlighted filing

2019

Revenue$117,399
Expenses$107,682
Net Income$9,717
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$117,399
Mission and Program Overview

Mission

The organization's primary exempt purpose is to assist men in transitioning from life in prison to life in society as productive, law abiding citizens. This is accomplished by providing temporary housing, job placement services, emotional, spiritual & financial support & counseling. Having this level of support has the proven result of fewer men returning to prison after their release.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$191,653$183,128▼ $8,525
Cash and Non-Interest-Bearing Accounts$24,016$21,873▼ $2,143
Loans From Officers Directors-$3,663-
Other Notes and Loans Receivable, Net$2,531$1,909▼ $622
Receivable From Disqualified Prsn$1,357$0▼ $1,357
Intangible Assets$49--
Total Assets$219,606$206,910▼ $12,696
Liabilities
Mortgage Notes Payable Secured by Investment Property$53,416$29,231▼ $24,185
Accounts Payable and Accrued Expenses$6,631$4,740▼ $1,891
Total Liabilities$60,047$37,634▼ $22,413
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$159,559$169,276▲ $9,717
Total Net Assets Fund Balance$159,559$169,276▲ $9,717
Total Liabilities and Net Assets / Fund Balance$219,606$206,910▼ $12,696

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$132,148$31,145$163,293
Land$28,500-$28,500
Leasehold Improvements$19,826$6,524$26,350
Equipment$2,654$11,474$14,128
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bob SauterPresidentFT$24,000$24,000

Board Members and Trustees

NameTitle
Bob JulianDirector
Hal StanleyDirector
Lodean GlennDirector
Patrick SianoDirector
Todd WeddleDirector
William DavisDirector
David VaughanDirectors
Revenue and Support

Revenue Composition

Contributions and Grants
$85,141
Program Service Revenue
$32,258
Investment Income
$0
Other Revenue
$0
All Other Contributions
$63,136
Change in Net Assets
$9,717
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$60,758
Salaries, Compensation, and Employee Benefits$46,924
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$16,000$8,000$0$24,000
Occupancy$18,029$2,003$0$20,032
Other Salaries and Wages$19,587$0$0$19,587
Depreciation Depletion$8,575$0$0$8,575
Insurance$7,711$0$0$7,711
All Other Expenses$3,739$225$0$3,964
Payroll Taxes$1,501$1,836$0$3,337
Fees for Services Accounting$0$3,116$0$3,116
Interest$1,935$0$0$1,935
Office Expenses$0$741$0$741
Other Expenses$50$0$0$50
Total Functional Expenses$91,761$15,921$0$107,682
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$3,663-
Receivables from Disqualified Persons$1,357$0▼ $1,357
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Transitions Halfway Ministries
EIN
52-2397651
Phone
9012185423
Address
3515 SUMMER AVE, MEMPHIS, TN 38122
Doing Business As
Forgiveness House

Signing Officer

Name
Bob Sauter
Title
President
Phone
9012185423
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bob Sauter
Formed
2006
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
7
Employees
3
Volunteers
55

Preparer

Firm
Wood Smith & Ellzey CPAs PLLC
Address
1039 Oakhaven Road, Memphis, TN 38119
Preparer
Robert W Smith
Phone
9016824097
Supplemental Narrative

Additional Explanations

Pt VI, Line 1A

As President, Bob Sauter has broad discretion in making decisions regarding the day-to day operations of the ministry and in long range planning.

Pt VI, Line 11B

The Form 990 is prepared by an independent CPA and reviewed by the President, Bob Sauter, before filing with the IRS.

Pt VI, Line 18

Copies of the Form 990 are available for viewing at the organizations main offices, 3515 Summer Ave., Memphis, TN during regular business hours.

Pt VI, Line 19

Copies of the organizations financial statements are made available upon request at the organizations main offices, 3515 Summer Ave., Memphis, TN during regular business hours.

Pt VI, Line 7A

Bob Sauter has the power to appoint board members.

Form 990, Part III, Line 4D

Our arrangement with the State of Tennesse that was renewed in a previous 22005. 0. 22005.

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IRS990/ProgSrvcAccomActy2Grp/Desc0The Program and Progression Plan for Re-Entry was amended. The plan was amended to take advantage of improvements made in the state prison sytem in the preparation of inmates for the skills needed to gain employment opportunities once they are released from prison. As a result, we are able to focus our efforts more on establishing relationships with potential employers and educating them on the benefits of hiring these men who are anxious to work and prove themselves to be valuable employees. Our placement rate for the men residing with us has greatly improved.
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IRS990/ProgSrvcAccomActy3Grp/Desc0We accepted 23 new residents from the prison system in 2019. Nineteen of those residents graduated from our program in 2019 and are successfully getting acclimated into a new and productive life. Two of the residents are still working their way through our program.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Our arrangement with the State of Tennesse that was renewed in a previous year continues to pay dividends. Much needed funding is provided to help the men overcome the initial barriers encountered in their first 60 days of our care, which in turn gives them a much better opportunity to graduate from our program and rejoin the community as productive citizens.
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0945
IRS990/PYInvestmentIncomeAmt05000
IRS990/PYOtherExpensesAmt059780
IRS990/PYProgramServiceRevenueAmt040688
IRS990/PYRevenuesLessExpensesAmt023939
IRS990/PYSalariesCompEmpBnftPaidAmt033065
IRS990/PYTotalExpensesAmt093790
IRS990/PYTotalRevenueAmt0117729
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt01357
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt09717
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt031798
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt085141
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt072041
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt085692
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt096384
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt090141
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0429399
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0429399
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt085141
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt072041
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt085692
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt096384
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt090141
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0429399
IRS990ScheduleA/TotalSupportAmt0429399
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0132148
IRS990ScheduleD/BuildingsGrp/DepreciationAmt031145
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0163293
IRS990ScheduleD/EquipmentGrp/BookValueAmt02654
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011474
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014128
IRS990ScheduleD/LandGrp/BookValueAmt028500
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt028500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt019826
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06524
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt026350
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0183128
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt03663
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0SHORT-TERM LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05020
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Bob Sauter
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt03663
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0As President, Bob Sauter has broad discretion in making decisions regarding the day-to day operations of the ministry and in long range planning.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared by an independent CPA and reviewed by the President, Bob Sauter, before filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies of the Form 990 are available for viewing at the organizations main offices, 3515 Summer Ave., Memphis, TN during regular business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Copies of the organizations financial statements are made available upon request at the organizations main offices, 3515 Summer Ave., Memphis, TN during regular business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bob Sauter has the power to appoint board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Our arrangement with the State of Tennesse that was renewed in a previous 22005. 0. 22005.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0219606
IRS990/TotalAssetsEOYAmt0206910
IRS990/TotalAssetsGrp/BOYAmt0219606
IRS990/TotalAssetsGrp/EOYAmt0206910
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085141
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015921
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt091761
IRS990/TotalFunctionalExpensesGrp/TotalAmt0107682
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt060047
IRS990/TotalLiabilitiesEOYAmt037634
IRS990/TotalLiabilitiesGrp/BOYAmt060047
IRS990/TotalLiabilitiesGrp/EOYAmt037634
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0159559
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169276
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt022005
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt022005
IRS990/TotalProgramServiceExpensesAmt091761
IRS990/TotalProgramServiceRevenueAmt032258
IRS990/TotalReportableCompFromOrgAmt024000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032258
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0117399
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt055
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0219606
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0206910
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

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