Restore Justice Foundation

Nonprofit profile at a glance

EIN
455441381
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2014
Location
Chicago, IL, USA
Phone
3128096992
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.

Reported finances

Revenue
$1,835,391
Expenses
$1,021,217
Assets
$981,478
Liabilities
$26,930

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

Leadership & pay

24 people listed

Executive titles in this filing

  • KEVIN GALLAGHER (VICE PRESIDENT)
  • BARBARA FLYNN CURRIE (VICE PRESIDENT)
  • WENDELL ROBINSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • WENDELL ROBINSON (EXECUTIVE DIRECTOR): $87,183 total reported compensation
  • ALICE SWAN (OPERATIONS DIRECTOR): $75,875 total reported compensation

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

Overview

Mission

Restore justice works for a more humane criminal - legal system in Illinois by researching and developing policy solutions that affect youth subject to extreme sentencing in adult court educating the community on those policies and how state legislature process works.

What it reported doing in 2024

Education and training: restore justice operates a training program for community members and partner groups to better prepare them to engage with legislative advocacy and speak more confidently about criminal justice issues. The program trains about 250 individuals per calendar year and trainings are free and open to the public.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 87
  • Accountability: 86
  • Sustainability: 64
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.3%; rating input score 39
  • Program expense ratio: 70.7%; rating input score 71
  • Fundraising efficiency: $11.71 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 44.4%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 16%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -12.2% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 39.3% of revenue deployed · 70.7% of spending went to programs
  • Governance: 22 of 22 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $722K in reported program spending
  • Leadership: top reported pay $87K · 24 people listed
  • Consistency: 46 of 46 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.