Winter Center For Restorative Justice
Winter Center For Restorative Justice maintains stable finances with consistent revenue and no reported officer compensation.
EIN: 200491304 · Lawrence, KS · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $90K |
| Total Expenses | $84K |
| Program Spending | 80% |
| Net Assets | $602K |
| Transparency Score | 85/100 |
Is Winter Center For Restorative Justice Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Winter Center For Restorative Justice directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Winter Center For Restorative Justice
Winter Center For Restorative Justice (EIN: 200491304) is a nonprofit organization based in Lawrence, KS. The organization reported total revenue of $90K and total assets of $277K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Winter Center For Restorative Justice's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Winter Center For Restorative Justice is a micro nonprofit that has been operating for 22 years, with 14 years of IRS 990 filings on record (2010–2023). Revenue has grown at a compound annual rate of -16.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $88K |
| Total Expenses | $84K |
| Surplus / Deficit | +$4K |
| Total Assets | $640K |
| Total Liabilities | $38K |
| Net Assets | $602K |
| Operating Margin | 4.8% |
| Debt-to-Asset Ratio | 5.9% |
| Months of Reserves | 91.6 months |
Financial Health Grade: A
In 2023, Winter Center For Restorative Justice reported a surplus of $4K with revenue exceeding expenses, holds 91.6 months of operating reserves (strong position), has a debt-to-asset ratio of 5.9% (very low leverage).
Financial Trends
Over 14 years of filings (2010–2023), Winter Center For Restorative Justice's revenue has declined at a compound annual growth rate (CAGR) of -16.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -29.3% | -15.6% | +0.6% |
| 2022 | +26.1% | +0.1% | +0.2% |
| 2021 | -14.1% | -35.4% | -1.8% |
| 2020 | +48.8% | +56.8% | -6.1% |
| 2019 | +15.3% | +27.7% | +5.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2004 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Winter Center For Restorative Justice with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Winter Center For Restorative Justice allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $4K, with revenue exceeding expenses.
- Debt-to-asset ratio: 5.9%.
Executive Compensation Analysis
No officer compensation has been reported across all 14 IRS 990 filings, indicating that executive leadership may be volunteer-based or compensated through non-officer categories, which is highly unusual for an organization with consistent revenue and assets.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Winter Center For Restorative Justice's IRS 990 filings:
- No reported officer compensation across all filings, which could indicate a lack of transparency if compensation is simply reclassified or paid through other entities.
- Significant fluctuation in annual revenue and expenses, making long-term financial planning potentially challenging (e.g., $4,850 revenue in 2017 vs. $124,587 in 2022).
Strengths
The following positive indicators were identified for Winter Center For Restorative Justice:
- Strong program spending focus, inferred from the absence of officer compensation and consistent operational expenses.
- Consistent IRS 990 filing history (14 filings), demonstrating a commitment to transparency and compliance.
- Stable asset base, with assets consistently over $600,000 in recent years, providing financial security.
- Low liabilities relative to assets, indicating good financial management and minimal debt burden (e.g., $37,682 liabilities vs. $640,095 assets in 2023).
Frequently Asked Questions about Winter Center For Restorative Justice
Is Winter Center For Restorative Justice a legitimate charity?
Based on AI analysis of IRS 990 filings, Winter Center For Restorative Justice (EIN: 200491304) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Winter Center For Restorative Justice spend its money?
Winter Center For Restorative Justice directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Winter Center For Restorative Justice tax-deductible?
Winter Center For Restorative Justice is registered as a tax-exempt nonprofit (EIN: 200491304). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Winter Center For Restorative Justice's spending goes to programs?
Winter Center For Restorative Justice directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Winter Center For Restorative Justice located?
Winter Center For Restorative Justice is headquartered in Lawrence, Kansas and files with the IRS under EIN 200491304.
How many years of IRS 990 filings does Winter Center For Restorative Justice have?
Winter Center For Restorative Justice has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $90K in total revenue.
Is Winter Center For Restorative Justice a good charity?
Based on its consistent financial reporting, stable asset base, and no reported officer compensation, the Winter Center For Restorative Justice appears to be a financially responsible organization. Its long filing history and low liabilities are positive indicators.
How does the organization manage to operate without officer compensation?
The filings consistently show 0% officer compensation, suggesting that key leadership roles might be filled by volunteers or compensated through mechanisms not classified as 'officer compensation' on the 990 form, such as contractor fees or other employee salaries.
What is the trend in the organization's revenue and expenses?
Revenue has fluctuated, ranging from a low of $4,850 in 2017 to a high of $124,587 in 2022. Expenses generally track revenue, with some years showing a deficit (e.g., 2020: Revenue $115,009, Expenses $153,507) and others a surplus (e.g., 2023: Revenue $88,116, Expenses $83,885).
Filing History
IRS 990 filing history for Winter Center For Restorative Justice showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2010–2023), Winter Center For Restorative Justice's revenue has declined by 90.7%, moving from $951K to $88K. Total assets increased by 18% over the same period, from $542K to $640K. Total functional expenses rose by 82.8%, from $46K to $84K. In its most recent filing year (2023), Winter Center For Restorative Justice reported a surplus of $4K, with revenue exceeding expenses. The organization holds $38K in liabilities against $640K in assets (debt-to-asset ratio: 5.9%), resulting in net assets of $602K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $88K | $84K | $640K | $38K | — | — |
| 2022 | $125K | $99K | $636K | $39K | — | View 990 |
| 2021 | $99K | $99K | $635K | $38K | — | View 990 |
| 2020 | $115K | $154K | $646K | $42K | — | — |
| 2019 | $77K | $98K | $689K | $0 | — | View 990 |
| 2018 | $67K | $77K | $653K | $0 | — | View 990 |
| 2017 | $5K | $16K | $634K | $0 | — | View 990 |
| 2016 | $30K | $10K | $632K | $0 | — | View 990 |
| 2015 | $12K | $8K | $598K | $0 | — | View 990 |
| 2014 | $10K | $8K | $601K | $0 | — | View 990 |
| 2013 | $24K | $7K | $595K | $0 | — | View 990 |
| 2012 | $134K | $74K | $596K | $0 | — | View 990 |
| 2011 | $92K | $36K | $551K | $0 | — | View 990 |
| 2010 | $951K | $46K | $542K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $88K, expenses of $84K, and assets of $640K (revenue -29.3% year-over-year).
- 2022: Revenue of $125K, expenses of $99K, and assets of $636K (revenue +26.1% year-over-year).
- 2021: Revenue of $99K, expenses of $99K, and assets of $635K (revenue -14.1% year-over-year).
- 2020: Revenue of $115K, expenses of $154K, and assets of $646K (revenue +48.8% year-over-year).
- 2019: Revenue of $77K, expenses of $98K, and assets of $689K (revenue +15.3% year-over-year).
- 2018: Revenue of $67K, expenses of $77K, and assets of $653K (revenue +1283.0% year-over-year).
- 2017: Revenue of $5K, expenses of $16K, and assets of $634K (revenue -84.0% year-over-year).
- 2016: Revenue of $30K, expenses of $10K, and assets of $632K (revenue +162.3% year-over-year).
- 2015: Revenue of $12K, expenses of $8K, and assets of $598K (revenue +10.1% year-over-year).
- 2014: Revenue of $10K, expenses of $8K, and assets of $601K (revenue -56.9% year-over-year).
- 2013: Revenue of $24K, expenses of $7K, and assets of $595K (revenue -81.9% year-over-year).
- 2012: Revenue of $134K, expenses of $74K, and assets of $596K (revenue +45.4% year-over-year).
- 2011: Revenue of $92K, expenses of $36K, and assets of $551K (revenue -90.3% year-over-year).
- 2010: Revenue of $951K, expenses of $46K, and assets of $542K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Winter Center For Restorative Justice:
Data Sources and Methodology
This transparency report for Winter Center For Restorative Justice is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.