Restore a Child INC

Tax-deductible

West Palm Bch, FL501(c)(3)Since 2011Foundations & GrantmakersEIN 27-4371864

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By advocating childrens rights, Restore a Child (rac) is addressing the need of basic services that are fundamental for their development and survival. We believe that children cannot be saved by awareness alone, but by action and adopting new solutions. Solutions are achieved by helping one Child at a time. Restore a Child empowers children to grow and become productive and responsible citizens who can make a change in their communities and a change for peace and prosperity within the world. Collaborations with several other ngos within the united states, canada, europe, and australia have matured over time and we are now beginning to harvest the benefits of running a small, but unique, charity with genuine integrity; one which is highly committed to values that are impacting our world for good.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Run by 8 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $206K a year · 21% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 9% of spending
Top officer’s pay higher than 57% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
35 mo
of spending, in cash
Looks good: 35.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $135K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$757K
+5% vs prior year
Spent
$634K
To programs
82%
Net assets
$2.1M
By yearFY2020–FY2025
Revenue
$757K
FY2025▲ +5%
Revenue by fiscal year
FY2020$1.2M
FY2021$872K
FY2022$1.3M
FY2023$949K
FY2024$719K
FY2025$757K
Expenses
$634K
FY2025▼ -12%
Expenses by fiscal year
FY2020$779K
FY2021$647K
FY2022$1.0M
FY2023$704K
FY2024$721K
FY2025$634K
Net assets
$2.1M
FY2025▲ +6%
Net assets by fiscal year
FY2020$1.2M
FY2021$1.5M
FY2022$1.7M
FY2023$1.9M
FY2024$1.9M
FY2025$2.1M

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $520K Management & general 14% · $86K Fundraising 4% · $28K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/ Founder
$60,000Pt VII · Sec A
$0Pt VII · Sec A
Director/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Norma Nashed’s $60K as President/ Founder is at the 57th percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2020
Norma Nashed$60,000$60,000$65,000$60,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Restore a Child INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocating for children's rights, they provide essential services for development and survival.

Provided by the organization

This section is blank until Restore a Child INC claims this page.

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1 program service account for $520K of program spending, described in the organization's own filed words · FY2025.
01

Restore a child is a humanitarian non-profit organization serving thousands of children around the world in many different countries by providing the basic needs of clean water, food, shelter, medical care and education for orphans and under-privileged children.

$520Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 34 grants · $928K · 2021–2025
Upward Sda ChruchFY2025$15,000
Asheville-Pisgah SchoolNC · FY2025$15,000
Individual RecipientFY2022$80,000
Community Services of FloridaFY2022$25,000
Blueprint Education to Advance Missions (beam)FY2022$20,000
Upward Bound MinistriesGA · FY2022$17,500
Blueprint Education to Advance Missions (beam)FY2022$10,000
See all 34 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$757K
Ln 12
Gifts and grantsLn 1h$732K
Investment incomeLn 3$17K
Other incomeLn 4–11$7K
Money outPt IX
$634K
Ln 25
Programscol B$520K
Managementcol C$86K
Fundraisingcol D$28K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$2.1M
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$732K
Investment incomeLn 3$17K
Other incomeLn 4–11$7K
Total revenueLn 12$757K
Assets in detailPt X, end of year
CashLn 1$1.0M
SavingsLn 2$833K
Cash and savings togetherLn 1–2$1.9M
Land, buildings, equipmentLn 10c$200K
Total assetsLn 16$2.1M
LiabilitiesLn 26$0
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 53
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.7M$1.9M
Land, buildings, equipmentLn 10c$212K$200K
Total assetsLn 16$1.9M$2.1M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.9M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$30K$30K
Grants to domestic individualsLn 2$5K$5K
Grants and assistance to foreign recipientsLn 3$384K$384K
Pay of current officers, directors and key staffLn 5$60K$36K$15K$9K
Other salaries and wagesLn 7$47K$28K$12K$7K
Payroll taxesLn 10$10K$6K$2K$1K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$12K$12K
Advertising and promotionLn 12$2K$1K$575$344
Office expensesLn 13$28K$15K$9K$4K
OccupancyLn 16$8K$5K$2K$1K
TravelLn 17$2K$915$381$229
Conferences, conventions and meetingsLn 19$7K$7K
Depreciation, depletion and amortizationLn 22$11K$2K$7K$2K
Other expenses (24a–d)Ln 24$26K$26K
Total functional expensesLn 25$634K$520K$86K$28K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $757K$634K$123K$2.1M 990 PDF
FY2024 $719K$721K−$2K$1.9M 990 PDF
FY2023 $949K$704K$245K$1.9M 990 PDF
FY2022 $1.3M$1.0M$230K$1.7M 990 PDF
FY2021 $872K$647K$225K$1.5M 990 PDF
FY2020 $1.2M$779K$413K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $756,850 across 5 lines filed
VIII-1f All other contributions, gifts and grants$732,461
VIII-1h Total contributions, gifts and grants$732,461
VIII-3 Investment incomeExcluded from tax $17,189$17,189
VIII-6 Net rental income or lossRelated to mission $7,200$7,200
VIII-12 Total revenueRelated to mission $7,200 · Unrelated business $0 · Excluded from tax $17,189$756,850
Part IX · Statement of functional expenses $633,628 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $30,000$30,000
IX-2 Grants to domestic individualsPrograms $5,000$5,000
IX-3 Grants and assistance to foreign recipientsPrograms $384,000$384,000
IX-5 Pay of current officers, directors and key staffPrograms $36,000 · Management $15,000 · Fundraising $9,000$60,000
IX-7 Other salaries and wagesPrograms $28,386 · Management $11,828 · Fundraising $7,096$47,310
IX-10 Payroll taxesPrograms $5,867 · Management $2,445 · Fundraising $1,467$9,779
IX-11b Legal feesFundraising $1,575$1,575
IX-11c Accounting feesManagement $12,405$12,405
IX-12 Advertising and promotionPrograms $1,379 · Management $575 · Fundraising $344$2,298
IX-13 Office expensesPrograms $14,575 · Management $8,670 · Fundraising $4,398$27,643
IX-16 OccupancyPrograms $4,838 · Management $2,016 · Fundraising $1,209$8,063
IX-17 TravelPrograms $915 · Management $381 · Fundraising $229$1,525
IX-19 Conferences, conventions and meetingsPrograms $7,330$7,330
IX-22 Depreciation, depletion and amortizationPrograms $2,199 · Management $6,596 · Fundraising $2,199$10,994
IX-24 Other expenses (24a–d)Management $25,706$25,706
IX-25 Total functional expensesPrograms $520,489 · Management $85,622 · Fundraising $27,517$633,628
Part X · Balance sheet $2,062,400 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $921,651$1,029,893
X-2 Savings and temporary cash investmentsStart of year $805,528$832,567
X-10c Land, buildings and equipment, netStart of year $211,999$199,940
X-16 Total assetsStart of year $1,939,178$2,062,400
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,712,665$1,869,887
X-28 Net assets with donor restrictionsStart of year $226,513$192,513
X-32 Total net assets or fund balancesStart of year $1,939,178$2,062,400
X-33 Total liabilities and net assetsStart of year $1,939,178$2,062,400
Part XI · Reconciliation of net assets $2,062,400 net assets at year end
XI-1 Total revenue$756,850
XI-2 Total expenses$633,628
XI-3 Revenue less expenses$123,222
XI-4 Net assets at start of year$1,939,178
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,062,400

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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