Restore Children and Family Services

Nonprofit profile at a glance

EIN
823908496
IRS 990 coverage
2019–2020
Forms available
Form 990 2020, Form 990-N 2018
Location
Sunnyvale, CA, USA
Phone
4084980245
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Reported finances

Revenue
$179,642
Expenses
$150,329
Assets
$100,972
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • SHEENA M SAMPANI-DEL MUNDO (PresidentDirector)
  • MARK A DEL MUNDO (SecretaryDirector)
  • LOURDES CARDONA (TreasurerDirector)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To be a channel of hope and radical restoration to transform the mind, heart and spirit through advocacy, partnerships and high-quality services for those suffering from trauma.

What it reported doing in 2020

Helping trauma victims in the Philippines including: Client trauma therapy, therapy materials, trauma-focused auxiliary programs and projects, client transportation expenses to and from therapeutic visits, psychiatric services and support like assessment and medication, client support and client wellness initiatives, client educational and school assistance, client medical needs assistance, family visit expenses, family reunification expenses, client reintegration support and providing food. 148 clients received trauma treatment and related services; and about 150 persons (about 40 family members of clients) received Covid 19 assistance.

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 92% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 75
  • Accountability: 76
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 96.1%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 79th 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: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.3%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 51% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 58.1% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 149.8% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 96.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $144K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2019 to 2020
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.