CENTER FOR RESTORATIVE PRACTICE (EIN 680304733) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1990

Legal Domicile

Principal Officer

MARCUS SMALL

Phone

7073224971

Tax Period

2024-07-01 to 2025-06-30

CENTER FOR RESTORATIVE PRACTICE, founded in 1990, is a small nonprofit in the Youth Development sector that reported $251K in total revenue in fiscal year 2024. The organization ran a surplus of $74K, a strong 29% operating margin.

Mission

TO DEVELOP AND IMPLEMENT PLANS FOR STUDENTS WITH IEP'S THAT HELP STUDENTS BE SUCCESSFUL IN SCHOOL.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $231,576

Program Service Revenue $0

Investment Income $19,286

Other Revenue $0

TOTAL REVENUE $250,862

Expense Breakdown

Grants Paid $0

Salaries & Benefits $137,884

Fundraising Expenses $0

Program Expenses $137,042

Other Expenses $39,040

TOTAL EXPENSES $176,924

Year-over-Year Comparison

	2024	2023	Change
Revenue	$250,862	$242,167	+0.0%
Expenses	$176,924	$173,571	+0.0%
Net Income	$73,938	$68,596	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$99,522

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVIE LEE	PRESIDENT/TREASURER	0.50	Officer Director	$0	$0	$0
MICHELLE SHELFER	VICE PRESIDENT/SECRETARY	0.50	Officer Director	$0	$0	$0
HONOUR KNUDSEN	BOARD MEMBER	0.50	Director	$0	$0	$0
MARCUS SMALL	EXECUTIVE DIRECTOR	40.00	Officer	$91,500	$8,022	$99,522

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$250,862	$176,924	$900,835	$73,938
2024	No data	No data	No data	No data
2023	$232,767	$175,356	$764,499	$57,411
2022	$234,104	$168,411	$698,616	$65,693
2021	$141,247	$143,427	$636,219	$-2,180
2020	$133,240	$182,276	$653,349	$-49,036
2019	$165,126	$188,362	$684,165	$-23,236
2018	$204,818	$194,715	$702,362	$10,103

CENTER FOR RESTORATIVE PRACTICE