Center for Restorative Practice FY2023 filing

Tax-deductible

Sausalito, CA501(c)(3)Youth DevelopmentEIN 68-0304733Revenue $233K in FY2023

On file with the IRSrestorativepractice.orgPo Box 1435, 94966-1435 · Sausalito, CATax-exempt since Dec 2025Publicly supported charity — 170(b)(1)(A)(vi)

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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.
76¢ 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

FY2023 · 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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$92K
to officers and key staff · 52% of spending
Concern: pay to officers and key staff is 52% of spending; over 30%.
Pt VII · Sec A
Cash reserves
50 mo
of spending, in cash
Looks good: 50.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$22K
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
$233K
-0.6% vs prior year
Spent
$175K
To programs
76%
Net assets
$743K
By yearFY2020–FY2025
Revenue
$233K
FY2023▼ -0.6%
Tap a bar for its year
Revenue by fiscal year
FY2020$133K
FY2021$141K
FY2022$234K
FY2023$233K
FY2024$242K
FY2025$251K
Expenses
$175K
FY2023▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$182K
FY2021$143K
FY2022$168K
FY2023$175K
FY2024$174K
FY2025$177K
Net assets
$743K
FY2023▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$622K
FY2021$620K
FY2022$685K
FY2023$743K
FY2024$811K
FY2025$885K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 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

76 cents of each dollar spent went to programs.

Program services 76% · $134K Management & general 24% · $42K

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; $92K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$91,500Pt VII · Sec A
President and Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$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 · 1 named individual · Part VII

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

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 15aYes

Programs and updates

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

Provided by the organization

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1 program · $134K · in their own filed words · FY2022
01

Tamalpais union high school district (tuhsd), college of MARIN/INDIAN valley college, san rafael high school, ross valley school district: 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…

$134Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$233K
Ln 12
Gifts and grantsLn 1h$232K
Investment incomeLn 3$767
Money outPt IX
$175K
Ln 25
Programscol B$134K
Managementcol C$42K
Owns and owesPt X
$743K
net assets · Ln 32
Cash and savingsLn 1–2$730K
Total assetsLn 16$764K
LiabilitiesLn 26$22K
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$232K
Government grantsLn 1e$232K
Investment incomeLn 3$767
Total revenueLn 12$233K
Assets in detailPt X, end of year
CashLn 1$109K
SavingsLn 2$621K
Cash and savings togetherLn 1–2$730K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$764K
LiabilitiesLn 26$22K
Net assetsLn 32$743K
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 FY23End FY23
Cash and savingsLn 1–2$633K$730K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$699K$764K
LiabilitiesLn 26$13K$22K
Net assetsLn 32$685K$743K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$92K$73K$18K
Other salaries and wagesLn 7$26K$26K
Other employee benefitsLn 9$8K$6K$1K
Payroll taxesLn 10$10K$8K$2K
Accounting feesLn 11c$17K$17K
Other fees for servicesLn 11g$1K$1K
Office expensesLn 13$726$599$127
Information technologyLn 14$728$601$127
TravelLn 17$10K$10K
Conferences, conventions and meetingsLn 19$847$847
InterestLn 20$50$50
InsuranceLn 23$7K$6K$1K
Other expenses (24a–d)Ln 24$3K$2K$454
All other expensesLn 24e$374$308$66
Total functional expensesLn 25$175K$134K$42K$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 Viewing $233K$175K$57K$743K 990 PDF
FY2022 $234K$168K$66K$685K 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $232,767 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $233,525$232,000
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $579$767
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $234,104$232,767
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $132,189$134,959
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $36,222$40,397
I-18 Total expensesPrior year $168,411$175,356
I-19 Revenue less expensesPrior year $65,693$57,411
Part VI · Governance 3 of 3 board members independent, no flags
VI-1a Voting members of the governing body3
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 $232,767 across 4 lines filed
VIII-1e Government grants$232,000
VIII-1h Total contributions, gifts and grants$232,000
VIII-3 Investment incomeExcluded from tax $767$767
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $767$232,767
Part IX · Statement of functional expenses $175,356 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $73,200 · Management $18,300$91,500
IX-7 Other salaries and wagesPrograms $26,080$26,080
IX-9 Other employee benefitsPrograms $6,086 · Management $1,491$7,577
IX-10 Payroll taxesPrograms $8,082 · Management $1,720$9,802
IX-11c Accounting feesManagement $16,943$16,943
IX-11g Other fees for servicesManagement $1,004$1,004
IX-13 Office expensesPrograms $599 · Management $127$726
IX-14 Information technologyPrograms $601 · Management $127$728
IX-17 TravelPrograms $10,014$10,014
IX-19 Conferences, conventions and meetingsPrograms $847$847
IX-20 InterestManagement $50$50
IX-23 InsurancePrograms $5,935 · Management $1,263$7,198
IX-24 Other expenses (24a–d)Programs $2,059 · Management $454$2,513
IX-24e All other expensesPrograms $308 · Management $66$374
IX-25 Total functional expensesPrograms $133,811 · Management $41,545 · Fundraising $0$175,356
Part X · Balance sheet $764,499 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $58,764$108,574
X-2 Savings and temporary cash investmentsStart of year $574,685$621,452
X-4 Accounts receivableStart of year $64,074$33,338
X-9 Prepaid expenses and deferred chargesStart of year $1,093$1,135
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $698,616$764,499
X-17 Accounts payable and accrued expensesStart of year $13,182$21,654
X-26 Total liabilitiesStart of year $13,182$21,654
X-27 Net assets without donor restrictionsStart of year $685,434$742,845
X-32 Total net assets or fund balancesStart of year $685,434$742,845
X-33 Total liabilities and net assetsStart of year $698,616$764,499
Part XI · Reconciliation of net assets $742,845 net assets at year end
XI-1 Total revenue$232,767
XI-2 Total expenses$175,356
XI-3 Revenue less expenses$57,411
XI-4 Net assets at start of year$685,434
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$742,845

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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