Restoration International Inc

Nonprofit profile at a glance

EIN
363689183
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Bastrop, TX, USA
Phone
9288216315
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$430,131
Expenses
$400,654
Assets
$362,105
Liabilities
$414

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Tom Waters (President)

Highest reported compensation

  • Tom Waters (President): $68,450 total reported compensation
  • Alane Waters (Treasurer): $64,248 total reported compensation
  • LESLEY ORELLANA (Secretary): $47,309 total reported compensation

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

Overview

Mission

It was the mission of Jesus to reconcile men to God, and thus to one another. Likewise, it is our mission to encourage all to be reconciled to God through a daily, active, living faith (Continued on Schedule O, Statement 1)

What it reported doing in 2024

We continue the main activity of our ministry; that of giving live presentations on the topic of practical Christian living. These presentations are transmitted via Internet live-stream once or twice each year, and on satellite TV. Venues include volunteer organized Family Retreats, Marriage Retreats, Family Activity Retreats, church and community seminars. Most of the presentations are given here in the US, but presentations are also given in Europe. All our program Service accomplishment expenses and revenue interrelate and overlap. All expenses and revenue are thus indicated with this Accomplishment One.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 85
  • Accountability: 43
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.5%; rating input score 83
  • Program expense ratio: 88.1%; rating input score 88
  • Fundraising efficiency: $26.3 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 16th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.9%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 44.9%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 83.5% of revenue deployed · 88.1% of spending went to programs
  • Governance: 3 of 6 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $353K in reported program spending
  • Leadership: top reported pay $68K · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.