Restoration Community Development

Nonprofit profile at a glance

EIN
522122962
IRS 990 coverage
2015–2020
Forms available
Form 990 2020
Location
Glen Burnie, MD, USA
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$440,311
Expenses
$416,772
Assets
$105,055
Liabilities
$-43,391

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Sheryl Menendez (Executive Director)
  • Deaunte Thompson (President)
  • Luis Caribe (Vice President)

Highest reported compensation

  • Sheryl Menendez (Executive Director): $52,402 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ensure quality community service programs that empower, strengthen, and preserve youth and families thorugh support and healthy lifestyles.

What it reported doing in 2020

Summary of additional progam achievements to highlightStrengthening Famlies and reached over 20 families with a 10-week program teaching and promoting heatlhy family social dynamics and positive behavior, resource, a family meal and support information were provided.CHRC Food Nutrition Program serves familisi nt he local communities by providing food from the Anne Arundel County Food Bank.OHD reached over 350 adultsa nd yourth to educate through teaching, empowering them with programs and resources regarding cancer and tobacco use prevention.Gems and Jewels is an afterschool mentoring program that is held in teh school system. THe program assited youth to become academically successful.PREP, is an abstinence program that teaches youth to resist advances of sexual promiscuity.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 75
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.2%; rating input score 90
  • Program expense ratio: 95.3%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 75%; rating input score 75; 18th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 12.6%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 16.3% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 8.5% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 90.2% of revenue deployed · 95.3% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $397K in reported program spending
  • Leadership: top reported pay $52K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2015 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.