Restore 180

Nonprofit profile at a glance

EIN
871164599
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Hanford, CA, USA
Phone
5596703775
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$570,758
Expenses
$587,699
Assets
$343,264
Liabilities
$150,203

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Highest reported compensation

  • MISTY FRANKLIN (Executive Dir.): $157,794 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support youth and families impacted by incarceration, trauma, and systemic barriers through holistic programs, youth leadership, and civic engagement to build self-determination and community transformation.

What it reported doing in 2025

RESTORATION REIMAGINED: Restoration Reimagined is a comprehensive reentry program for youth ages 1224 transitioning from incarceration back into their communities. It provides individualized reentry planning beginning up to six months before release, followed by a minimum of 12 months of post-release case management, mentorship, and connections to education, employment, housing, and healing supports. Operating within frameworks of Leadership & Self-Determination and Liberation & Systems Change, the program reduces recidivism and facilitates successful long-term reintegration.In 2025, we engaged 20 youths to establish reentry goals, evaluate education and employment opportunities, and address probation and court requirements. We partnered with Kings County Probation to develop resources and a strategic reintegration plan, strengthening connections among youths, families, and service systems. With support from The California Endowment and the Heising-Simons Foundation, we established a mentorship program serving Central Valley youth within and outside the juvenile justice system. We also provided comprehensive support to over 25 families through financial assistance, legal aid, counseling, food provisions, and advocacy services, enabling them to prioritize long-term solutions over immediate survival.Research shows sustained reentry support improves life outcomes and reduces recidivism. Continued community partnerships enable us to address crises and build resilience that strengthens the Central Valley community.Reintegrating back into the community after being involved with the juvenile justice system can be an immense challenge for youth. Reentry services are crucial to facilitate a successful transition and reduce the likelihood of recidivism. Restore 180 proudly joins the Juvenile Justice Coordinating Council (JJCC), deepening our commitment as a community-based organization dedicated to transforming young lives. Through this partnership, we will ensure the implementation process of the comprehensive multi-agency juvenile justice plan authentically amplifies the voices and addresses the needs of youth across Kings County. Our presence at this table represents our unwavering dedication to creating pathways of hope and opportunity for the young people we serve.The probation department refers youth to Restore 180 to develop personalized reentry plans and comprehensive needs assessments tailored to each young person's unique circumstances. We are modeling a therapeutic and holistic approach that addresses their emotional, educational, social, and practical needs. By meeting youth where they are and involving them in their healing journey, Restore 180 creates pathways toward lasting positive change and successful community reintegration.

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 94% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 71
  • Accountability: 90
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.5%; rating input score 46
  • Program expense ratio: 44.2%; rating input score 44
  • Fundraising efficiency: $6.19 raised per $1 spent on fundraising; rating input score 21; 21st 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; 78th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 26.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 33% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 24.4% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 18.1% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 45.5% of revenue deployed · 44.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $260K in reported program spending
  • Leadership: top reported pay $158K · 4 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.