Restorative Community FY2022 filing

Tax-deductible

Bellingham, WA501(c)(3)Human ServicesEIN 75-3253677

Education services to individuals and advocacy 9320 hours 2543 total 237007

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $2K a year · 11% 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $32
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
91% of total assets
Concern: liabilities are 91% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15K
-41% vs prior year
Spent
$21K
To programs
100%
Net assets
$310
By yearFY2019–FY2024
Revenue
$15K
FY2022▼ -41%
Revenue by fiscal year
FY2019$8K
FY2020$17K
FY2021$25K
FY2022$15K
FY2023$31K
FY2024$13K
Expenses
$21K
FY2022▲ +24%
Expenses by fiscal year
FY2019$12K
FY2020$8K
FY2021$17K
FY2022$21K
FY2023Not on file
FY2024Not on file
Net assets
$310
FY2022▼ -97%
Net assets by fiscal year
FY2019$702
FY2020$9K
FY2021$10K
FY2022$310
FY2023$4K
FY2024−$7K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2008.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $21K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Facebook
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Joy Gilfilen’s $2K as President is at the 4th percentile of top reported officer pay among 202 <$100K human services 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

NameFY2023FY2019
Joy Gilfilen$2,000$2,901

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 Restorative Community 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

Provides education and advocacy services, totaling 9320 hours and impacting 2543 individuals.

Provided by the organization

This section is blank until Restorative Community claims this page.

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3 program services account for $4K of program spending, described in the organization's own filed words · FY2022.
01

ichangeJustice Podcasts / radio broadcasts.

$4Kprogram expense
02

Topic

Re local #3ReGenJustice movement with Eduards Muller

Pt IX · col B
03

Assisting clients with expungement

Pt IX · col B

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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 · FY2023
Total grants receivedfrom 1 funder$32

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$15K
Ln 12
Gifts and grantsLn 1h$15K
Money outPt IX
$21K
Ln 25
Programscol B$21K
Owns and owesPt X
$310
net assets · Ln 32
Cash and savingsLn 1–2$3K
Total assetsLn 16$3K
LiabilitiesLn 26$3K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15K
Total revenueLn 12$15K
Assets in detailPt X, end of year
CashLn 1$3K
Cash and savings togetherLn 1–2$3K
Total assetsLn 16$3K
LiabilitiesLn 26$3K
Net assetsLn 32$310
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$11K$3K
Total assetsLn 16$11K$3K
LiabilitiesLn 26$500$3K
Net assetsLn 32$10K$310
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$12$12
Management feesLn 11a$11K$11K
Office expensesLn 13$3K$3K
Information technologyLn 14$318$318
OccupancyLn 16$6K$6K
Conferences, conventions and meetingsLn 19$580$580
InsuranceLn 23$737$737
Other expenses (24a–d)Ln 24$37$37
Total functional expensesLn 25$21K$21K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $13K−$7K 990 PDF
FY2023 $31K$4K 990 PDF
FY2022 Viewing $15K$21K−$6K$310 990 PDF
FY2021 $25K$17K$8K$10K 990 PDF
FY2020 $17K$8K$9K$9K 990 PDF
FY2019 $8K$12K−$4K$702 990 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $15,040 across 4 lines filed
VIII-1f All other contributions, gifts and grants$15,040
VIII-1h Total contributions, gifts and grants$15,040
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$15,040
Part IX · Statement of functional expenses $21,441 across 8 lines filed
IX-4 Benefits paid to or for membersPrograms $12$12
IX-11a Management feesPrograms $10,609$10,609
IX-13 Office expensesPrograms $2,898$2,898
IX-14 Information technologyPrograms $318$318
IX-16 OccupancyPrograms $6,250$6,250
IX-19 Conferences, conventions and meetingsPrograms $580$580
IX-23 InsurancePrograms $737$737
IX-24 Other expenses (24a–d)Programs $37$37
IX-25 Total functional expensesPrograms $21,441 · Management $0 · Fundraising $0$21,441
Part X · Balance sheet $3,465 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $10,851$3,465
X-16 Total assetsStart of year $10,851$3,465
X-17 Accounts payable and accrued expensesStart of year $500$3,155
X-26 Total liabilitiesStart of year $500$3,155
X-27 Net assets without donor restrictionsStart of year $10,351$310
X-32 Total net assets or fund balancesStart of year $10,351$310
X-33 Total liabilities and net assetsStart of year $10,851$3,465
Part XI · Reconciliation of net assets $310 net assets at year end
XI-1 Total revenue$15,040
XI-2 Total expenses$21,441
XI-3 Revenue less expenses−$6,401
XI-4 Net assets at start of year$10,351
XI-10 Net assets at end of year$310

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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