Restoration 1:99
Legal name: Restoration One Ninety-Nine
Nonprofit profile at a glance
- EIN
- 562443150
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Jun 2026
- Forms available
- Form 990 2024
- Location
- Washington, DC, United States
- Phone
- 2022136025
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $124,281
- Expenses
- $143,313
- Assets
- $24,842
- Liabilities
- $5,861
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Candace Wheeler (Executive Director)
People named in this filing
- Candace Wheeler (Executive Director)
- Josephine Rasberry (Treasurer)
- Mitch Wheeler (Member)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We do restoration for survivors of complex trauma through clinical counseling, economic empowerment, and advocacy/support, serving the greater Washington, DC area. Candace Wheeler founded Restoration Ministries in 2003 as a lay ministry to survivors of sex trafficking in the DMV. The ministry provided Bible studies and therapeutic art and movement programs at the DC jail, youth detention center, psychiatric hospital, on the streets, and a youth residential facility for nine years. With the completion of her graduate education in clinical counseling, the organization rebranded to Restoration 1:99 in 2015 to better serve those healing from complex trauma. Today, R1:99 provides clinical and non-clinical programs and services to survivors of complex trauma (military, sexual abuse/trafficking, community violence, bullying, DV, etc.) and their su.
What it reported doing in 2024
Eden is our new economic empowerment program EEP for survivors of complex trauma. Survivors are taught to integrate wellness into all aspects of their lives as they learn job skills and ready themselves for permanent employment. Eden is not just about training survivors how to make hand-crafted herbal bath and body products but is a safe place for them to heal. Most EEPs are primarily about teaching a skill. At Eden, learning the skill is secondary. The primary focus is to help survivors develop a healthy community where they learn to understand workplace relationships so they are able to thrive in their new life.
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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 82
- Accountability: 88
- Sustainability: 21
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 93.8%; rating input score 94
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: -15.3%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 5.3% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 2.4% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 9.3% per year; rating input score 100; 63rd percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 100% of revenue deployed · 93.8% of spending went to programs
- Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $134K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- 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 — Sustainability: Operating margin scored 17/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 18/100.