Restorative Resources

Nonprofit profile at a glance

EIN
943389695
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Santa Rosa, CA, USA
Phone
7075424244
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$301,176
Expenses
$226,203
Assets
$179,744
Liabilities
$6,515

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

Leadership & pay

6 people listed

Highest reported compensation

  • Veronica R Cruz (Executive Dir.): $46,600 total reported compensation

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

Overview

Mission

To provide restorative justice practices for community members-at-large that teach effective community collaboration, crime prevention programs, alternatives to incarceration and conflict resolution skills.

What it reported doing in 2024

Programs and Services: Conference Facilitation: A. Restorative Conferencing for Youth Justice: In a Restorative Conference (RC) the youth who offended, his/her family, the victim with his/her support and a law enforcement official meet to decide how the young person can be held accountable and take responsibility for his/her behavior. The focus is on putting things right, not punishment. Restorative Resources has trained coordinators to organize and facilitate these meetings. B. Restorative Conferencing for Adult Criminal Justice: In a Restorative Conference (RC) the person who offended, his/her family, the victim with his/her support and a law enforcement official meet to decide how the person can be held accountable and take responsibility for his/her behavior. The focus is on putting things right, not punishment. Restorative Resources has trained coordinators to organize and facilitate these meetings. C. Family Group Conferencing for Child Welfare: In a Family Group Conference (FGC), families are empowered and actively participating in decisions about their childrens care and protection needs. Through this participatory process, they work together with Family, Youth and Childrens Services providers regarding concerns such as reunification and placement. Restorative Resources has trained coordinators to organize and facilitate these meetings. D. Transforming Conflicts: Conflicts are a natural part of life, especially during times of transition and growth. Through a restorative approach, conflicts become the catalyst for strengthening and deepening relationships whether they are within a family, business or organization. Restorative Resources has trained coordinators to organize and facilitate these meetings. Education and Trainings: A. Public Education and Presentations on Restorative Justice & Conferencing: We offer educational presentations on restorative justice, Restorative/Family Group Conferencing nationally and internationally and to local individuals, government, community organizations, school boards, law enforcement, and interested community members. B. Organize Restorative Justice and Restorative/Family Group Conferencing Trainings: We offer trainings on both restorative justice and Restorative/Family Group Conferencing for criminal justice professionals and members of the community-at-large. These trainings include a highly interactive method, which involves small group work, short videos, role-plays and group discussions. Training participants receive a comprehensive manual and certificate. We specialize in systems training to help communities prepare well in starting restorative justice programs and provide comprehensive procedures including who refers cases to full case closure.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 81
  • Accountability: 69
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.1%; rating input score 69
  • Program expense ratio: 92.1%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.79; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -5.6% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -6.6% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 69.1% of revenue deployed · 92.1% of spending went to programs
  • Governance: 5 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $208K in reported program spending
  • Leadership: top reported pay $47K · 6 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.