Center for Restorative Practice FY2021 filing

Tax-deductible

Sausalito, CA501(c)(3)Youth DevelopmentEIN 68-0304733

To develop and implement plans for students with iep's that help students be successful in school.

501(c)(3) charity; gifts are tax-deductible.
61¢ of each $1 spent went to programs.
$92K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
4 of 6
filings with a surplus
Average surplus $36K a year · 17% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
61%
of spending
Worth a look: 61% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$92K
to officers and key staff · 64% of spending
Concern: pay to officers and key staff is 64% of spending; over 30%.
Pt VII · Sec A
Cash reserves
52 mo
of spending, in cash
Looks good: 52.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$16K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$141K
+6% vs prior year
Spent
$143K
To programs
61%
Net assets
$620K
By yearFY2020–FY2025
Revenue
$141K
FY2021▲ +6%
Revenue by fiscal year
FY2020$133K
FY2021$141K
FY2022$234K
FY2023$233K
FY2024$242K
FY2025$251K
Expenses
$143K
FY2021▼ -21%
Expenses by fiscal year
FY2020$182K
FY2021$143K
FY2022$168K
FY2023$175K
FY2024$174K
FY2025$177K
Net assets
$620K
FY2021-0.4%
Net assets by fiscal year
FY2020$622K
FY2021$620K
FY2022$685K
FY2023$743K
FY2024$811K
FY2025$885K

From the FY2021 Form 990 (year ending June 2021) · see the original

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You’re viewing the FY2021 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 Dec 2025.

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

Where the money goes

61 cents of each dollar spent went to programs.

Program services 61% · $87K Management & general 39% · $56K

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

Who runs it and what they're paid

4 people listed on the 990; $92K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$91,500Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Marcus Small’s $92K as Executive Director is at the 82nd percentile of top reported officer pay among 1992 $100K–1M youth development 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Marcus Small————$91,500$92,596
Marcus Small$91,500$91,500$91,500$92,520——

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 Center for Restorative Practice 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

Develops and implements plans to help students with IEPs succeed in school.

Provided by the organization

This section is blank until Center for Restorative Practice claims this page.

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1 program service account for $87K of program spending, described in the organization's own filed words · FY2020.
01

Tamalpais Union High School District (TUHSD), College of Marin/Indian Valley College, Miller Creek Junior High School Program.With the change to Behavioral Health and Recovery in 2012, CFRP began working with the TUHSD in providing services to students with Individualized Educational Plans (IEPs) where students and families need support…

$87Kprogram expense

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By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$141K
Ln 12
Fees for servicesLn 2g$117K
Gifts and grantsLn 1h$23K
Investment incomeLn 3$745
Money outPt IX
$143K
Ln 25
Programscol B$87K
Managementcol C$56K
Owns and owesPt X
$620K
net assets · Ln 32
Cash and savingsLn 1–2$623K
Total assetsLn 16$636K
LiabilitiesLn 26$16K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$23K
Government grantsLn 1e$23K
Fees for servicesLn 2g$117K
Investment incomeLn 3$745
Total revenueLn 12$141K
Assets in detailPt X, end of year
CashLn 1$39K
SavingsLn 2$584K
Cash and savings togetherLn 1–2$623K
Total assetsLn 16$636K
LiabilitiesLn 26$16K
Net assetsLn 32$620K
OperationsPt I, VI
EmployeesI 53
VolunteersI 63
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 FY21End FY21
Cash and savingsLn 1–2$648K$623K
Total assetsLn 16$653K$636K
LiabilitiesLn 26$31K$16K
Net assetsLn 32$622K$620K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$97K$63K$34K
Other salaries and wagesLn 7$8K$8K
Other employee benefitsLn 9$545$391$154
Payroll taxesLn 10$8K$6K$2K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$1K$108$1K
Office expensesLn 13$742$533$209
Information technologyLn 14$1K$775$304
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$23$23
InterestLn 20$61$61
Depreciation, depletion and amortizationLn 22$44$30$14
InsuranceLn 23$7K$5K$2K
Other expenses (24a–d)Ln 24$2K$1K$473
Total functional expensesLn 25$143K$87K$56K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $251K$177K$74K$885K 990 PDF
FY2024 $242K$174K$69K$811K 990 PDF
FY2023 $233K$175K$57K$743K 990 PDF
FY2022 $234K$168K$66K$685K 990 PDF
FY2021 Viewing $141K$143K−$2K$620K 990 PDF
FY2020 $133K$182K−$49K$622K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $141,247 across 5 lines filed
VIII-1e Government grants$23,100
VIII-1h Total contributions, gifts and grants$23,100
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $117,402$117,402
VIII-3 Investment incomeExcluded from tax $745$745
VIII-12 Total revenueRelated to mission $117,402 · Unrelated business $0 · Excluded from tax $745$141,247
Part IX · Statement of functional expenses $143,427 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $63,309 · Management $34,090$97,399
IX-7 Other salaries and wagesPrograms $8,147$8,147
IX-9 Other employee benefitsPrograms $391 · Management $154$545
IX-10 Payroll taxesPrograms $5,763 · Management $2,266$8,029
IX-11c Accounting feesManagement $15,450$15,450
IX-11g Other fees for servicesPrograms $108 · Management $1,386$1,494
IX-13 Office expensesPrograms $533 · Management $209$742
IX-14 Information technologyPrograms $775 · Management $304$1,079
IX-17 TravelPrograms $2,184$2,184
IX-19 Conferences, conventions and meetingsPrograms $23$23
IX-20 InterestManagement $61$61
IX-22 Depreciation, depletion and amortizationPrograms $30 · Management $14$44
IX-23 InsurancePrograms $4,705 · Management $1,850$6,555
IX-24 Other expenses (24a–d)Programs $1,202 · Management $473$1,675
IX-25 Total functional expensesPrograms $87,170 · Management $56,257 · Fundraising $0$143,427
Part X · Balance sheet $636,219 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $26,462$38,757
X-2 Savings and temporary cash investmentsStart of year $621,079$584,221
X-4 Accounts receivableStart of year $4,042$11,503
X-9 Prepaid expenses and deferred chargesStart of year $1,721$1,738
X-16 Total assetsStart of year $653,349$636,219
X-17 Accounts payable and accrued expensesStart of year $8,328$16,478
X-26 Total liabilitiesStart of year $31,428$16,478
X-27 Net assets without donor restrictionsStart of year $621,921$619,741
X-32 Total net assets or fund balancesStart of year $621,921$619,741
X-33 Total liabilities and net assetsStart of year $653,349$636,219
Part XI · Reconciliation of net assets $619,741 net assets at year end
XI-1 Total revenue$141,247
XI-2 Total expenses$143,427
XI-3 Revenue less expenses−$2,180
XI-4 Net assets at start of year$621,921
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$619,741

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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