Nonprofit · EIN 46-2489674
OPERATION TRANSFORMATION INC
Tax-exempt (reinstated) · SALISBURY, NC 28145
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $29,505 | $43,703 | -$14,198 | $16,511 | – | $16,511 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $29,505
Expenses
- Compensation of officers, directors and key employees
- $34,200
- Salaries, compensation and benefits (total)
- $35,538
- Professional fees and payments to contractors
- $900
- Occupancy
- $900
- Printing, publications and postage
- $517
- Other expenses
- $5,848
- Program services (functional)
- $43,703
Balance sheet and other
- Total assets, start of year
- $30,709
- Total assets, end of year
- $16,511
- Total liabilities, end of year
- –
- Net assets, end of year
- $16,511
- Cash, savings and investments
- $16,462
- Gross receipts
- $29,505
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DR JAMES STEVE SELLS | PRESIDENT AN | 40 | $34,200 | $1,338 |
| DR MARK HARRIS | BOARD MEMBER | 5 | $0 | – |
| REV STEPHEN BISHOP | BOARD MEMBER | 5 | $0 | – |
| DR LEON HAWKS | CHAIRMAN OF | 5 | $0 | – |
| DR JIM HARRIS | BOARD MEMBER | 5 | $0 | – |
| MR STEVE DANIEL | BOARD MEMBER | 5 | $0 | – |
| DR DALE ROBERTSON | TREASURER/SE | 5 | $0 | – |
| REV DANNY DODDS | BOARD MEMBER | 5 | $0 | – |
| REV DOUG DAVIS | VICE CHAIR | 5 | $0 | – |
| REV SHANE PARDUE | BOARD MEMBER | 5 | $0 | – |
| REV JIMMY KIKER | BOARD MEMBER | 5 | $0 | – |
Address and contacts
- Address (IRS master file)
- PO BOX 1102, SALISBURY, NC 28145-1102
- In care of
- % OPERATION CHURCH RESCUE
- Mailing address (990-N for 2025)
- PO BOX 1102, SALISBURY NC 28145
- Principal officer (990-N for 2025)
- DR JAMES STEVE SELLS, PO BOX 1102, SALISBURY NC 28145
- Signed the 990-EZ
- DR JAMES STEVE SELLS, PRESIDENT AND CEO
- Phone
- (336) 301-2502
- Return prepared by
- CADE & ASSOCIATES
Mission
TO HELP PLATEAUED AND DECLINING CHURCHES FIND NEW LIFE
Program accomplishments
- REVITALIZE CONFERENCESExpenses $43,703
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-2489674
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Religion-related (X20)
Revocation and reinstatement
- Exemption revoked
- May 15, 2019
- Posted by the IRS
- August 12, 2019
- Reinstated
- Effective May 15, 2019
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: DR JAMES STEVE SELLS | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $54,379 | $55,329 | $30,708 | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about OPERATION TRANSFORMATION INC
- What is the EIN of OPERATION TRANSFORMATION INC?
- The employer identification number (EIN) of OPERATION TRANSFORMATION INC is 46-2489674.
- Is OPERATION TRANSFORMATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2019 and reinstated it effective May 15, 2019.
- Are donations to OPERATION TRANSFORMATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPERATION TRANSFORMATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of OPERATION TRANSFORMATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPERATION TRANSFORMATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of OPERATION TRANSFORMATION INC?
- The 990-N for 2025 names DR JAMES STEVE SELLS.
- Who are the officers and directors of OPERATION TRANSFORMATION INC?
- The 990-EZ for the year ended December 31, 2024 lists 11 people; 1 received compensation from the organization, the highest $34,200 (DR JAMES STEVE SELLS, PRESIDENT AN).
- How much revenue does OPERATION TRANSFORMATION INC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $29,505, expenses of $43,703 and total assets of $16,511 at year end.
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