Restoration Community Development FY2020 filing

IRS exemption revoked

Glen Burnie, MDUnknown exempt organization EIN 52-2122962Revenue $533K in FY2020

On file with the IRS302 Crain Highway South Suite A2 · Glen Burnie, MD

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Ensure quality community service programs that empower, strengthen, and preserve youth and families through support and healthy lifestyles.

94¢ of each $1 spent went to programs.
$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $35K a year · 7% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 3.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $60K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$53K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$533K
Spent
$487K
To programs
94%
Net assets
$150K
By yearFY2020–FY2021
Revenue
$533K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$533K
FY2021$440K
Expenses
$487K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$487K
FY2021$417K
Net assets
$150K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$150K
FY2021$148K

From the FY2020 Form 990 (year ending June 2020) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2024
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $457K Management & general 6% · $30K

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

4 people listed on the 990; $83K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director
$83,059Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

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

NameFY2021FY2020
Sheryl Menendez$52,402$83,059

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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Empowers youth and families through quality community service, support, and healthy lifestyles.

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Provided by the organization

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3 programs · $410K · in their own filed words · FY2019
01

H2O 4 Life Adolescent Recovery Clubhouse in two locations, provides over 300 youth a have in a non-clinical environment for those seeking support for co-occuring substance abuse use. Seeking a positive outlook and a lifestyle that will encourage youth to turn aay from deviant behavior.

$393Kprogram expense
02

Strengthening families reached over 23 families with a a 14-week program teaching and promoting healthy family social dynamics and positive behavior, resources, a family meal, and support information was provided.

$9Kprogram expense
03

OHD reached over 400 adults and youth to educate through teaching empowering them with programs and resources regarding cancer and tobacco use prevention.

$9Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$60K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$533K
Ln 12
Gifts and grantsLn 1h$533K
Other incomeLn 4–11$13
Money outPt IX
$487K
Ln 25
Programscol B$457K
Managementcol C$30K
Owns and owesPt X
$150K
net assets · Ln 32
Cash and savingsLn 1–2$147K
Total assetsLn 16$203K
LiabilitiesLn 26$53K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$533K
Government grantsLn 1e$533K
Other incomeLn 4–11$13
Total revenueLn 12$533K
Assets in detailPt X, end of year
CashLn 1$147K
Cash and savings togetherLn 1–2$147K
Land, buildings, equipmentLn 10c$25K
Total assetsLn 16$203K
LiabilitiesLn 26$53K
Net assetsLn 32$150K
OperationsPt I, VI
EmployeesI 514
VolunteersI 610
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2−$23K$147K
Land, buildings, equipmentLn 10c$31K$25K
Total assetsLn 16$195K$203K
LiabilitiesLn 26$92K$53K
Net assetsLn 32$103K$150K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$83K$83K
Other salaries and wagesLn 7$121K$121K
Payroll taxesLn 10$12K$12K
Accounting feesLn 11c$25K$7K$18K
Other fees for servicesLn 11g$11K$11K
Advertising and promotionLn 12$47$47
Office expensesLn 13$63K$61K$2K
Information technologyLn 14$2K$2K
OccupancyLn 16$48K$41K$7K
TravelLn 17$25K$25K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$68K$68K
All other expensesLn 24e$20K$18K$3K
Total functional expensesLn 25$487K$457K$30K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest $440K$417K$24K$148K 990 PDF
FY2020 Viewing $533K$487K$46K$150K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $533,457 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $372,342$533,444
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $9$13
I-12 Total revenuePrior year $372,351$533,457
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $198,976$216,243
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $168,886$270,986
I-18 Total expensesPrior year $367,862$487,229
I-19 Revenue less expensesPrior year $4,489$46,228
Part VI · Governance 3 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
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 $533,457 across 4 lines filed
VIII-1e Government grants$533,444
VIII-1h Total contributions, gifts and grants$533,444
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $13$13
VIII-12 Total revenueRelated to mission $13 · Unrelated business $0 · Excluded from tax $0$533,457
Part IX · Statement of functional expenses $487,229 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $83,060$83,060
IX-7 Other salaries and wagesPrograms $120,734$120,734
IX-10 Payroll taxesPrograms $12,449$12,449
IX-11c Accounting feesPrograms $7,375 · Management $18,018$25,393
IX-11g Other fees for servicesPrograms $10,988$10,988
IX-12 Advertising and promotionManagement $47$47
IX-13 Office expensesPrograms $60,907 · Management $2,306$63,213
IX-14 Information technologyPrograms $1,801$1,801
IX-16 OccupancyPrograms $40,520 · Management $7,443$47,963
IX-17 TravelPrograms $25,276$25,276
IX-22 Depreciation, depletion and amortizationPrograms $6,258$6,258
IX-23 InsurancePrograms $1,646$1,646
IX-24 Other expenses (24a–d)Programs $67,934$67,934
IX-24e All other expensesPrograms $17,894 · Management $2,573$20,467
IX-25 Total functional expensesPrograms $456,842 · Management $30,387 · Fundraising $0$487,229
Part X · Balance sheet $202,584 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year −$22,736$146,556
X-4 Accounts receivableStart of year $183,321$27,494
X-9 Prepaid expenses and deferred chargesStart of year $3,150$3,500
X-10c Land, buildings and equipment, netStart of year $31,292$25,034
X-16 Total assetsStart of year $195,027$202,584
X-17 Accounts payable and accrued expensesStart of year $50,369$23,402
X-26 Total liabilitiesStart of year $91,661$52,991
X-27 Net assets without donor restrictionsStart of year $103,366$149,593
X-32 Total net assets or fund balancesStart of year $103,366$149,593
X-33 Total liabilities and net assetsStart of year $195,027$202,584
Part XI · Reconciliation of net assets $149,593 net assets at year end
XI-1 Total revenue$533,457
XI-2 Total expenses$487,229
XI-3 Revenue less expenses$46,228
XI-4 Net assets at start of year$103,366
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$149,593

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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