Restorative Justice Louisville
Nonprofit profile at a glance
- EIN
- 452868484
- IRS 990 coverage
- 2019–2019
- Forms available
- Form 990 2019, Form 990-EZ 2018, Form 990-N 2013
- Location
- Louisville, KY, USA
- Phone
- 5025746869
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Victims' Services
Reported finances
- Revenue
- $280,737
- Expenses
- $167,625
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.
Leadership & pay
18 people listed
People named in this filing
- DAVID COBB (DIRECTOR)
- J PRICE FOSTER (DIRECTOR)
- ABBY RHODES GREEN (DIRECTOR)
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 2019. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Restorative justice of louisville is an exemplary program that serves young people who come in contact with the criminal justice system. Traditionally, the criminal justice system asks what laws have been broken and what punishment is deserved by the offender. Restorative justice asks what harm has been done, who is responsible for repairing that harm, and how can that harm be repaired? We focus on making amends, repairing harm and building brighter futures. The restorative justice process allows victims of crime to participate more fully in the resolution of the offense that has been done with a focus on seeking solutions and making amends. Restorative justice has an impressive record in jefferson county that demonstrates that young people who participate in the process are about half as likely to commit a future offense and that victims of crimes feel more fully engaged in a process of true restoration.
What it reported doing in 2019
Provide diversion service for local juvenile justice system for children/youth charged with criminal offenses utilizing family group conferencing, servicing approximately 200 individuals involved with/impacted by children's/youth's criminal behavior.
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 total spending goes to programs. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 92
- Accountability: 12
- Sustainability: 51
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.6%; rating input score 59
- Program expense ratio: 98.1%; rating input score 98
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 40.3%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 10.3% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: -35.7% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 58.6% of revenue deployed · 98.1% of spending went to programs
- Governance: 0 of 12 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $164K in reported program spending
- Leadership: top reported pay $0 · 18 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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: Independent voting board scored 0/100.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.