To prevent human trafficking and commercial sexual exploitation, disrupt the related networks, and restore those impacted.

501(c)(3) charity; gifts are tax-deductible.
47¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
2 of 4
filings with a surplus
Average surplus $55K a year · 9% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
47%
of spending
Concern: 47% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
11 mo
of spending, in cash
Looks good: 11.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $122K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$28K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 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
$768K
+62% vs prior year
Spent
$696K
To programs
47%
Net assets
$703K
By yearFY2021–FY2025
Revenue
$768K
FY2024▲ +62%
Tap a bar for its year
Revenue by fiscal year
FY2021$621K
FY2022$473K
FY2024$768K
FY2025$674K
Expenses
$696K
FY2024▲ +45%
Tap a bar for its year
Expenses by fiscal year
FY2021$428K
FY2022$481K
FY2024$696K
FY2025$712K
Net assets
$703K
FY2024▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2021$889K
FY2022$880K
FY2024$703K
FY2025$666K

From the FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2014.

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

Where the money goes

47 cents of each dollar spent went to programs.

Program services 47% · $324K Management & general 23% · $157K Fundraising 0% · $1K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$0Pt VII · Sec A
CFO & Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Esther Daniel’s $59K as Executive Director is at the 37th percentile of top reported officer pay among 1031 $100K–1M civil rights & advocacy 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 · 4 named individuals · Part VII

NameFY2025FY2022FY2021
Esther Daniel$59,436——
Roberta Kay Duffield——$50,063
Kimberly Luckabaugh from 5222—$49,760—
Roberta Kay Duffield Until 53122—$21,875—

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.

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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 15aYes

Programs and updates

Stopping human trafficking and exploitation, dismantling networks, and helping survivors heal.

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Provided by the organization

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3 programs · $324K · in their own filed words · FY2023
01

Restore

In 2022 RESET180 served 26 survivors and continues to receive referrals. 2 survivors graduated from the program and others secured full-time jobs. The shelter we plan to build received special exception approvals by the local jurisdiction, allowing us to move into the design phase.

$206Kprogram expense
02

Prevent

RESET180 gave 24 "human trafficking 101" presentations to schools, churches and community groups. Larger engagement events were held, including a podcast interview aired on local christian radio, resulting in significant messaging outreach.

$74Kprogram expense
03

Disrupt

RESET180'S sex buyer outreach program reached a total of 65 buyers in 2022. Multiple teams go out to the imbs twice a month to interact with buyers to offer hope and not judgment. Our phone outreach program sent 1,775 texts to individuals being sold live online. 139 responses were received and 33 asked for services in 2022.

$45Kprogram expense

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 6 funders →
Grants paid · 15 grants · $465K · 2021–2024
Unitemized GrantFY2024$70,025
Unitemized GrantFY2024$46,969
Unitemized GrantFY2024$16,539
Unitemized GrantFY2024$16,071
Unitemized GrantFY2024$387
Unitemized GrantFY2023$53,306
Unitemized GrantFY2023$32,127
Unitemized GrantFY2023$18,581
Unitemized GrantFY2023$15,660
Unitemized GrantFY2022$46,078
Unitemized GrantFY2022$30,439
Unitemized GrantFY2022$18,721
Unitemized GrantFY2022$8,578
Unitemized GrantFY2021$67,805
Unitemized GrantFY2021$24,120

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$768K
Ln 12
Other incomeLn 4–11$528K
Gifts and grantsLn 1h$238K
Investment incomeLn 3$2K
Money outPt IX
$696K
Ln 25
Programscol B$324K
Managementcol C$157K
Fundraisingcol D$1K
Owns and owesPt X
$703K
net assets · Ln 32
Cash and savingsLn 1–2$637K
Total assetsLn 16$741K
LiabilitiesLn 26$28K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$238K
Noncash giftsLn 1g$6K
Investment incomeLn 3$2K
Other incomeLn 4–11$528K
Total revenueLn 12$768K
Assets in detailPt X, end of year
CashLn 1$61K
SavingsLn 2$577K
Cash and savings togetherLn 1–2$637K
Other assetsLn 15$0
Total assetsLn 16$741K
LiabilitiesLn 26$28K
Net assetsLn 32$703K
OperationsPt I, VI
EmployeesI 56
VolunteersI 666
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$868K$637K
Total assetsLn 16$894K$659K
LiabilitiesLn 26$14K$28K
Net assetsLn 32$880K$631K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$120K$120K
Pay of current officers, directors and key staffLn 5$39K$30K$10K
Other salaries and wagesLn 7$198K$149K$50K
Payroll taxesLn 10$18K$12K$6K
Management feesLn 11a$27K$27K
Accounting feesLn 11c$29K$29K
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$303$303
Office expensesLn 13$7K$7K
Information technologyLn 14$6K$6K
OccupancyLn 16$9K$9K
InsuranceLn 23$6K$4K$2K
Other expenses (24a–d)Ln 24$15K$10K$4K
All other expensesLn 24e$3K$2K$1K
Total functional expensesLn 25$482K$324K$157K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $674K$712K−$38K$666K 990 PDF
FY2024 Viewing $768K$696K$72K$703K 990 PDF
FY2023 Not on file
FY2022 $473K$481K−$9K$880K 990 PDF
FY2021 $621K$428K$193K$889K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $233,055 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $497,385$238,247
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $168$1,596
I-11 Other revenuePrior year −$24,898−$6,788
I-12 Total revenuePrior year $472,655$233,055
I-13 Grants and similar amounts paidPrior year $103,816$119,674
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $266,249$255,252
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $111,207$107,371
I-18 Total expensesPrior year $481,272$482,297
I-19 Revenue less expensesPrior year −$8,617−$249,242
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $233,055 across 6 lines filed
VIII-1f All other contributions, gifts and grants$238,247
VIII-1g Noncash contributions (included above)$6,476
VIII-1h Total contributions, gifts and grants$238,247
VIII-3 Investment incomeExcluded from tax $1,596$1,596
VIII-8 Net income from fundraising eventsExcluded from tax −$6,788−$6,788
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$5,192$233,055
Part IX · Statement of functional expenses $482,297 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $119,674$119,674
IX-5 Pay of current officers, directors and key staffPrograms $29,604 · Management $9,868$39,472
IX-7 Other salaries and wagesPrograms $148,529 · Management $49,510$198,039
IX-10 Payroll taxesPrograms $12,238 · Management $5,503$17,741
IX-11a Management feesManagement $26,686$26,686
IX-11c Accounting feesManagement $29,332$29,332
IX-11g Other fees for servicesManagement $5,144$5,144
IX-12 Advertising and promotionPrograms $303$303
IX-13 Office expensesManagement $7,019$7,019
IX-14 Information technologyManagement $6,318$6,318
IX-16 OccupancyManagement $9,300$9,300
IX-23 InsurancePrograms $3,774 · Management $1,982$5,756
IX-24 Other expenses (24a–d)Programs $10,095 · Management $4,421$14,516
IX-24e All other expensesManagement $1,624 · Fundraising $1,373$2,997
IX-25 Total functional expensesPrograms $324,217 · Management $156,707 · Fundraising $1,373$482,297
Part X · Balance sheet $658,892 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $233,562$60,560
X-2 Savings and temporary cash investmentsStart of year $634,275$576,669
X-3 Pledges and grants receivableStart of year $25,379$10,810
X-9 Prepaid expenses and deferred chargesStart of year $1,000$10,853
X-15 Other assetsStart of year $75$0
X-16 Total assetsStart of year $894,291$658,892
X-17 Accounts payable and accrued expensesStart of year $14,107$27,950
X-26 Total liabilitiesStart of year $14,107$27,950
X-27 Net assets without donor restrictionsStart of year $778,192$482,963
X-28 Net assets with donor restrictionsStart of year $101,992$147,979
X-32 Total net assets or fund balancesStart of year $880,184$630,942
X-33 Total liabilities and net assetsStart of year $894,291$658,892
Part XI · Reconciliation of net assets $630,942 net assets at year end
XI-1 Total revenue$233,055
XI-2 Total expenses$482,297
XI-3 Revenue less expenses−$249,242
XI-4 Net assets at start of year$880,184
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$630,942

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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