Restorative Partners INC EIN 47-4825349

Restorative Partners INC

EIN  47-4825349 Public charity (501(c)(3)) San Luis Obispo, CA Founded 2015
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 9/1/26 · see original filing: IRS
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Size
$1–10M
What they do
Transforms lives impacted by crime through healing services, reentry support, and restorative justice.
Leadership
Sister Theresa Harpin Ex Officio · Executive Director · $98K
Money in and out
$2.6M revenue, $2.6M expenses
Bottom line
75% program efficiency

Transforms lives impacted by crime through healing services, reentry support, and restorative justice. For fiscal year 2024 it reported $2.6M in revenue, $2.6M in expenses, and $795K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$2.6M
Pt VIII · Ln 12
Total expenses
$2.6M
Pt IX · Ln 25
Net assets
$795K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $52K
Where spending went · Part IX cols B–D
Program services $0.75 Management & general $0.23 Fundraising $0.02
Program efficiency
75%
of spending reaches programs▲ +6% vs prior filing year
Operating runway
2.7mo
months of highly liquid reserves at operating expense rate▼ -29% vs prior filing year
Surplus margin
+2%
revenue over expenses, this year▲ +107% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$2.6M
FY2024▲ +41%
Expenses
$2.6M
FY2024▲ +9%
Total assets
$3.0M
FY2024▼ -6%
Total liabilities
$2.2M
FY2024▼ -10%
Total revenue
$2.6M
Pt VIII · Ln 12
Total expenses
$2.6M
Pt IX · Ln 25
Net assets
$795K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$52K
Total assetsPt X · Ln 16$3.0M
Program-expense ratioPt IX · col B75%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 411
Mission & Programs · Part III

Where the work happens

3 program services account for $1.9M of program spending, described in the organization's own filed words · FY2024.
01

The organization provides services and programs that embody our restorative justice approach and are coordinated with support from various organizations including the county of slo, family care network and geo solutions.

$1.2Mprogram expense
02

Transforming Lives One Bite at a Time

Joining restorative partners dozens of other wraparound programs and services, the bridge cafe creates a community for justice-involved individuals to seek empolyment, gain empowered education, and enter the workforce in a supported, sustainable way.

$406Kprogram expense
03

The organization works with the san luis obispo county sheriff's office which provides funding for in-custody programs for those incarcerated and leads re-entry mentoring programs.

$373Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CRestorative Partners INC
EINHdr · item D47-4825349
Principal addressHdr · item CSan Luis Obispo, CA
WebsiteHdr · item Jrestorativepartners.org
Year of formationHdr · item L2015
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCrime & Legal (I40)
Ruling yearIRS BMFNov 2015

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b11
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$97,760Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer - Part Year
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director - Part Year
$0Pt VII · Sec A

Sister Theresa Harpin Ex Officio’s $98K as Executive Director is at the 22nd percentile of top reported officer pay among 1146 $1–10M crime & legal 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 · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022
Sister Theresa Harpin Ex Officio$97,760$97,760$87,551
Sister Theresa Harpin$76,566

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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Statement of Revenue

Part VIII
Contributions & grants$1.5M · 56%
Program service revenue$935K · 36%
Other revenue$221K · 8%
Contributions & grants56%$1.5M
Program service revenue36%$935K
Other revenue8%$221K
Investment income$841
— government grantsLn 1e$938K
Total revenueLn 12$2.6M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.75 Management & general $0.23 Fundraising $0.02
Program services75%$1.9M
Management & general23%$590K
Fundraising2%$43K
Total functional expensesLn 25$2.6M

Balance Sheet

Part X · end of year
CashLn 1$581K
Total assetsLn 16$3.0M
Total liabilitiesLn 26$2.2M
Total net assetsLn 32$795K
Months of cash on handcomputed2.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $581K · Operating expenses (Pt IX) $2.6M · Less non-cash grants $2K · Cash operating expenses/yr $2.6M
2.7 months
Where the money goes
Program services
Program services $1.9M · Total expenses $2.6M
75%
Management & General
Management & general $590K · Total expenses $2.6M
23%
Fundraising
Fundraising $43K · Total expenses $2.6M
2%
Cost to raise $1
Fundraising expense (3-yr avg) $25K · Solicited contributions (3-yr avg) $393K
$0.06 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.5M · Total revenue $2.6M
56%
Government reliance
Government grants $938K · Total revenue $2.6M
36%
Earned-income share
Program service revenue $935K · Total revenue $2.6M
36%
Investment reliance
Investment income $841 · Total revenue $2.6M
0%
Program self-sufficiency
Program service revenue $935K · Total expenses $2.6M
36%
Growth & trend
Revenue growth (YoY)
This year $2.6M · Prior year $1.9M
+41%
Revenue CAGR
FY2020 $1.4M · FY2024 $2.6M
+17%
Net-asset trend (YoY)
End of year $795K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $2.6M · Expenses $2.6M
+2%
Liabilities-to-Assets
Total liabilities — · Total assets $3.0M
Net-asset ratio
Net assets $795K · Total assets $3.0M
27%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $3.0M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Sister Theresa Harpin Ex Officio · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $98K · Total expenses $2.6M
4%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.6M · Total expenses $2.6M
63%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 75%
Overhead ratio 23%
Fundraising cost ratio 3%
Revenue growth 41%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$1.9M revenue · ⤓ 990 PDF
FY2023$2.0M revenue · ⤓ 990 PDF
FY2022$1.4M revenue · ⤓ 990 PDF
FY2021$1.4M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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