Restoration of America Foundation Inc
Nonprofit profile at a glance
- EIN
- 862639600
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024
- Location
- Ponte Vedra Beach, FL, USA
- Phone
- 6308695364
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Civil Rights
Reported finances
- Revenue
- $4,931,041
- Expenses
- $5,628,840
- Assets
- $155,798
- Liabilities
- $68,649
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- DOUG TRUAX (PRESIDENT)
- CHRISTINE ALTENBURGER (EXECUTIVE DIRECTOR)
Highest reported compensation
- JOHN PEARMAN (CHIEF OPERATING OFFICER): $373,431 total reported compensation
- JANINA GEWONT (ASST. TREASURER): $215,094 total reported compensation
- CHRISTINE ALTENBURGER (EXECUTIVE DIRECTOR): $203,150 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Restoration of america foundation is a nonprofit 501(c)(3) organization dedicated to educating americans that the principles of our nation's founding should continue to serve as the foundation for our future and that we need to restore those principles in our government and society.
What it reported doing in 2024
The Organization engaged in, and provided funding for, research and activities to educate Americans, including individuals, organizations, and federal and state officials, that the principles of our Nation's founding should continue to serve as the foundation for our future.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 71% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 93
- Transparency & Controls: 75
- Accountability: 86
- Sustainability: 13
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 92.8%; rating input score 93
- Fundraising efficiency: $22.11 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -14.2%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.03; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: 0.44; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 6.8%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: 54.7% per year; rating input score 100; 97th percentile among comparable filings
- Revenue growth: 51.3% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: -14.3% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 92.8% of spending went to programs
- Governance: 2 of 2 board members independent · 6 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $5.2M in reported program spending
- Leadership: top reported pay $373K · 9 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $837K reported
- Consistency: 34 of 34 current checks pass
- Schedules: 10 filed schedules · includes major donors, grants, and executive pay
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 10 filed money-flow records
- Related organizations: 10 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- High — Sustainability: Operating margin scored 10/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.