2025-07-09T18:15:45-04:00 2023-12-31 522212837 GREENE FINNEY CAULEY LLP 908 N MAIN ST ANDERSON SC 29621 990 2023-01-01 474988005 RESTORATION PROJECT FOUNDATION REST 8642768867 1650 EAST GREENVILLE STREET STE F ANDERSON SC 29621 CRAIG WOOTEN CEO 8642768867 2025-07-09 true false CHRISTOPHER S CAULEY P00534004 8642258713 2025-07-09 2023 2025-03-06 01:10:19Z X CRAIG WOOTEN 1650 EAST GREENVILLE STREET STE F ANDERSON SC 29621 1303376 false X RESTORATIONPROJECTFOUNDATION.ORG X 2014 SC RESTORATION PROJECT FOUNDATION PARTNERS WITH LOCAL ORGANIZATIONS TO CONNECT DEDICATED MENTORS WITH STUDENTS THROUGHOUT THE SCHOOL DAY AND BEYOND. 3 3 3 3 0 1396487 298665 914058 90653 0 1396487 1303376 38946 0 0 381982 107892 0 0 968471 267994 1389399 375886 7088 927490 447627 19954277 430607 19112713 17020 841564 X OUR PURPOSE IS TO RENEW HOPE THROUGH EDUCATION, RESTORE CONFIDENCE THROUGH PROVIDING RESOURCES, AND REDEEM THE FUTURE THROUGH MENTOR RELATIONSHIPS IN ORDER TO ASSIST MIDDLE TO HIGH SCHOOL AGE CHILDREN IN SC THRIVE. true false 331498 914058 RESTORATION PROJECT FOUNDATION PROVIDES RESOURCES AND ORGANIZATIONAL SUPPORT FOR 8 MENTOR PROGRAMS ACROSS THE STATE OF SOUTH CAROLINA. OUR PARTNER PROGRAMS ARE LOCATED IN ANDERSON, CHARLESTON, COLUMBIA, GREENVILLE, AND ROCK HILL. THESE PROGRAMS CURRENTLY SUPPORT OVER 200+ CHILDREN AND YOUNG ADULTS THAT ENGAGE IN 100+ HOURS OF MENTORSHIP WEEKLY AND 100+ LEADERSHIP LESSONS. 331498 true true false true false false false false false false true false false false true true false false false false false false false false false false false false false false true false false false false false true false false false true false false false false true false false false false true 26 0 true 3 true false false false false false false false false false false false false X 3 3 false false false false false false false true false false false false true true true false false false false false SC X ICELAVEN DEVELOPMENT GROUP 8648139448 1650 E GREEENVILLE STREET STE F ANDERSON SC 29621 CRAIG WOOTEN CEO 2.00 X 14167 0 0 AMY GRAY CHAIR 1.00 X X 0 0 0 JONATHAN DICKSON DIRECTOR 1.00 X 0 0 0 JOEL BOWERS DIRECTOR 1.00 X 0 0 0 14167 false false false 298665 298665 AFFILIATE RENTAL 531120 914058 914058 914058 90653 90653 1303376 914058 90653 X 14167 14167 86060 86060 7665 6582 1083 9696 8125 1571 4691 4691 175139 175139 2250 2250 1153 1121 32 3642 3542 100 10000 10000 4625 4578 47 21241 21241 12174 12174 MENTOR OUTREACH/EVENTS 15080 15080 MENTOR SITE SUPPLIES 3500 3500 4803 3347 1456 375886 331498 44388 0 447627 33775 14961533 44041 4077892 4077892 837036 447627 19954277 350702 803186 18071062 64111 120500 15794 117965 430607 19112713 X 17020 841564 17020 841564 447627 19954277 X 927490 -102946 X true X false false false X 516147 1396487 298665 2211299 516147 1396487 298665 2211299 2211299 90653 90653 611 611 2302563 914058 0.96040 1.00000 X PART II, LINE 10 611 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 40000 40000 false SCHEDULE C, PART II-B, LINE 1 THE ORGANIZATION HAD LOBBYING ACTIVITIES IN 2023 RELATED TO GRANT APPROPRIATIONS AND PROGRAM FUNDING INTERESTS. THESE EXPENDITURES ARE OFTEN INCURRED BY AN AFFILIATED ENTITY AND THEN CHARGED BACK TO THE ORGANIZATION. DUE TO TIMING DIFFERENCES, THE LOBBYING EXPENDITURES WERE NOT REFLECTED ON THE STATEMENT OF ACTIVITIES FOR THE ORGANIZATION'S FINANCIAL REPORTING PURPOSES BUT ARE BEING REPORTED ON SCHEDULE C SINCE THEY WERE INCURRED DURING THE 2023 TAX YEAR. 606695 606695 3471197 3471197 4077892 DUE TO REASON & REPUBLIC 102269 DUE TO CONUCRANIA 15696 117965 X SCHEDULE D, PAGE 3, PART X GAAP PRESCRIBED A COMPREHENSIVE MODEL FOR HOW AN ENTITY SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE ENTITY HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. IN THE UNLIKELY EVENT AN UNCERTAIN TAX POSITION EXISTS IN WHICH THE FOUNDATION COULD INCUR INCOME TAXES, THE FOUNDATION WOULD EVALUATE WHETHER THERE IS A PROBABILITY THAT THE UNCERTAIN TAX POSITION TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. RESERVES FOR UNCERTAIN TAX POSITIONS WOULD THEN BE RECORDED IF THE FOUNDATION DETERMINED THAT IT IS PROBABLE THAT EITHER A POSITION WOULD NOT BE SUSTAINED UPON EXAMINATION OR IF A PAYMENT WOULD HAVE TO BE MADE TO A TAXING AUTHORITY AND THE AMOUNT WAS REASONABLY ESTIMABLE. AS OF DECEMBER 31, 2023, THE FOUNDATION DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD RESULT IN THE FOUNDATION HAVING A LIABILITY TO A TAXING AUTHORITY. THE FOUNDATION IS SUBJECT TO FEDERAL AND STATE TAX EXAMINATIONS FOR THE THREE YEARS ENDED DECEMBER 31, 2023. A SC JOBS-ECONOMIC DEVELOPMENT AUTH 570960018 83704MCM6 2023-04-21 18236000 TO FINANCE ACQUISITION AND CONSTRUCTION OF A CHARTER SCHOOL IN ANDERSON, SC false false false A 18236000 45600 362811 3471197 14356392 false false false true A false false false false false false true A false false false false false false false false true A true PURPOSE OF ISSUE DESCRIPTION SC JOBS-ECONOMIC DEVELOPMENT AUTH. TO FINANCE ACQUISITION AND CONSTRUCTION OF A CHARTER SCHOOL IN ANDERSON, SC REASON REPUBLIC 35% CONTROLLED ENT. TO FUND CD TO SECURE LINE OF CREDIT X 250000 91587 false true false ICELAVEN DEVELOPMENT GROUP 35% CONTROLLED ENT. START-UP EXPENSES X 50000 28913 false true false 120500 THE INTERNATIONAL C LLC 35% CONTROLLED 17680 ADMIN SERVICES false SCHEDULE L, PART V IN AUGUST 2021, THE FOUNDATION WAS LOANED 250,000 FROM REASON & REPUBLIC, LLC. THE LOAN WAS USED TO FUND A CERTIFICATE OF DEPOSIT TO SECURE A LINE OF CREDIT. THE LOAN BEARS INTEREST AT 10%. THE FOUNDATION RECEIVED OPERATIONAL LOANS FROM ICELAVEN DEVELOPMENT GROUP, LLC. THE LOANS BEAR NO INTEREST AND ARE DUE AS FUNDS ARE AVAILABLE FOR REPAYMENT. FORM 990, PAGE 2, PART III, LINE 2 THE FOUNDATION IS THE SOLE MEMBER OF RPF HOLDINGS WHICH WAS FOUNDED DURING 2002 FOR THE PURPOSE OF OBTAINING BOND FINANCING FOR THE CONSTRUCTION OF EDUCATIONAL FACILITIES. IN APRIL 2023, THE BOND WAS ISSUED UNDER THE SOUTH CAROLINA JOBS AND ECONOMIC DEVELOPMENT AUTHORITY ("JEDA"). THE PURPOSE OF THE BOND IS TO CONSTRUCT AN EDUCATIONAL FACILITY IN BELTON, SC. RELATED TO THE CONSTRUCTION OF THE EDUCATIONAL FACILITY, RPF HOLDINGS ALSO ENTERED INTO A LEASE AGREEMENT WITH AN AREA CHARTER SCHOOL ORGANIZATION FOR USE OF THE FACILITY. FORM 990, PAGE 6, PART VI, LINE 8B ALL DECISIONS WENT THROUGH THE FULL BOARD OF DIRECTORS, WHICH IS COMPOSED OF THREE MEMBERS. SUBCOMMITTEES DID NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE ORGANIZATION, AND NO DECISIONS WERE MADE OUTSIDE OF FULL BOARD APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 WILL BE REVIEWED BY THE CFO OF AN AFFILIATED ENTITY WHO IS IN CARE OF THE ORGANIZATION'S BOOKS AND RECORDS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE IF A CONFLICT OF INTEREST EXISTS WITH ANY RECOMMENDED VENDORS AND CONTRACTORS. FORM 990, PAGE 6, PART VI, LINE 19 WHILE THE ORGANIZATION DOES NOT CURRENTLY MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC, THE 990 IS PUBLICLY AVAILABLE AND WOULD CONTAIN SOME OF THE INFORMATION FROM THESE DOCUMENTS. FORM 990, PART IX, LINE 11G COORDINATOR 30,635 0 0 COUNSELORS/TUTORS 50,049 0 0 SITE MENTORS 70,869 0 0 STIPENDS 3,500 0 0 CURRICULUM 20,086 0 0 TOTAL 175,139 0 0 FORM 990, PART XI, LINE 9 PRIOR PERIOD ADJUSTMENT -102,946 RPF HOLDINGS LLC 1650 EAST GREENVILLE STREET STE F ANDERSON SC 29621 HOLDING CO SC 1004711 19877675 RPF