Restoration City Inc

Nonprofit profile at a glance

EIN
760220473
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Hungerford, TX, USA
Phone
9795325613
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$167,716
Expenses
$202,401
Assets
$885,291
Liabilities
$53,519

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

Leadership & pay

7 people listed

Highest reported compensation

  • PETER ESPOSITO (CHIEF BUSINE): $26,100 total reported compensation
  • REBEKAH KIRSCHKE (ASST DIRECTO): $12,600 total reported compensation
  • DAVID KIRSCHKE (VICE PRESIDE): $5,046 total reported compensation

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

Overview

Mission

The organization's mission is to provide the context (place and structure) in which individuals and families may come and be restored from the brokeness caused by addictions such as drugs and alcohol, as well as other life-controlling problems (family violence, abuse, and depression).

What it reported doing in 2024

Restoration city is a residential therapeutic, non-sectarian christian based program, founded in 1975 in downtown houston, Texas by director david kirschke. The center later moved to it's current location, a renovated elementary campus of 18 acres in a rural setting near sugar land, in wharton county. Restoration city provides rehabilitative treatment and preventative education programs for victims of substance abuse and family violence. Restoration city also provides vocational training, access to college, and life and parenting skills for youth, single parents and families. Outreach included probation and parole placement, as well as food distribution and outreach to the local communities. As the only christian family-life training center in america for over 4 decades where whole families and single individuals, including single parents, can enroll for residential training and rehabilitation for life- controlling or dysfunctional behavior, restoration city is a veritable "school of life", where individuals can engraft basic life principles with the word of god as the foundation and ultimate authority for the everyday realitites of contemporary life. Its holistic approach, providing a whole cure for the whole man-body, soul and spirit-has a proven 86% cure rate through federally funded study of its soteriological (salvation) method of treatment. Our students are given many opportunities to give back through our outreaches and events-food distribution, ministering to the homeless community and outside work projects. Our discipleship program includes evangelism workshops, materials on how to share your testimony, giving leadership responsibilities to older rc students/residents in areas of campus ministry (leading devos, co-teaching classes, sharing testimonies) and vocational training (landscapaing, kitchen, production). Residents at rc discover their spiritual giftings and uses/applications. We served over 100 individuals on campus this year. We also were able to reach many more in the surrounding communities through food drives, evangelism, outreach and social media. This is only possible with the 80 volunteers that served logging in over 10,000 hours for the year

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 35
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.4%; rating input score 67
  • Program expense ratio: 55.8%; rating input score 56
  • Fundraising efficiency: $9.51 raised per $1 spent on fundraising; rating input score 38; 38th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.7%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 4.37; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 21.6%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -1.4% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 67.4% of revenue deployed · 55.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $113K in reported program spending
  • Leadership: top reported pay $26K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.