Restore17 Inc

Nonprofit profile at a glance

EIN
815184948
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Acworth, GA, USA
Phone
7704903437
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Christianity

Reported finances

Revenue
$272,099
Expenses
$207,661
Assets
$655,575
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Jason Nails (President, Dir.)

Highest reported compensation

  • Jennifer Nails (Vice Pres, Dir.): $10,008 total reported compensation

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

Overview

Mission

Helping vulnerable youth and families in Ecuador break free from generational poverty and neglect to experience the fullness of life found in Jesus.

What it reported doing in 2025

Our accomplishments for 2025 include:- Orphan Advocacy Ministry 378 Bible studies 133 volunteers served 430 tutoring hours 875 meals provided 48 medical interventions 10 family reunifications supported 45 children/youth celebrated for birthdays ?? 45 transports to school 27 special events, outings, and celebrations 1 youth supported through the age-out (autonomy) process- Casa Esperanza Ministry 7 young men with stable housing and holistic support 5,400 meals 118 therapy sessions 139 tutoring hours 4 young men enrolled in Bible courses 1 high school graduation 1 full-ride college scholarship- Family Preservation Program Ministry 75 family work plans were established 22 milestone goals achieved 20 people on average attended monthly workshops 1,193 meals provided 50 home visits 38 people received medical care 7 school enrollments supported 28 children received academic support

Operating model

Revenue model
Donor-supported. 98% 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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 55
  • Accountability: 65
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.4%; rating input score 69
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: $53.24 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.7%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 3.16; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 17.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 28.2% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 69.4% of revenue deployed · 90.2% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $187K in reported program spending
  • Leadership: top reported pay $10K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2022 to 2025
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.