2026-07-20T14:22:50-05:00 2025-12-31 260794367 UHY ADVISORS MID-ATLANTIC INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2025-01-01 274371864 RESTORE A CHILD INC REST 2403937712 9672 SANDPIPER LANE WEST PALM BEACH FL 33411 NORMA NASHED PRESIDENT 2403937712 2026-07-19 1 HSUANYI WANG P03292356 4107205220 2026-07-19 2025 2025-03-06 01:10:19Z NORMA NASHED 9672 SANDPIPER LANE WEST PALM BEACH FL 33411 756850 0 X WWW.RESTOREACHILD.ORG X 2011 FL BY ADVOCATING CHILDRENS RIGHTS, RESTORE A CHILD, INC (RAC) IS ADDRESSING THE NEED OF BASIC SERVICES THAT ARE FUNDAMENTAL FOR THEIR DEVELOPMENT AND SURVIVAL. WE BELIEVE THAT CHILDREN CANNOT BE SAVED BY AWARENESS ALONE, BUT BY ACTION AND ADOPTING NEW SOLUTIONS. SOLUTIONS ARE ACHIEVED BY HELPING ONE CHILD AT A TIME. RAC EMPOWERS CHILDREN TO GROW AND BECOME PRODUCTIVE AND RESPONSIBLE CITIZENS WHO CAN MAKE A CHANGE IN THEIR COMMUNITIES AND A CHANGE FOR PEACE AND PROSPERITY WITHIN THE WORLD. COLLABORATIONS WITH SEVERAL OTHER NGOS WITHIN THE UNITED STATES, CANADA, EUROPE, AND AUSTRALIA HAVE MATURED OVER TIME AND WE ARE NOW BEGINNING TO HARVEST THE BENEFITS OF RUNNING A SMALL, BUT UNIQUE, CHARITY WITH GENUINE INTEGRITY; ONE WHICH IS HIGHLY COMMITTED TO VALUES THAT ARE IMPACTING OUR WORLD FOR GOOD. 9 8 3 8 0 0 701461 732461 0 0 10660 17189 6999 7200 719120 756850 471460 419000 0 0 113589 117089 0 0 27517 135869 97539 720918 633628 -1798 123222 1939178 2062400 0 0 1939178 2062400 X BY ADVOCATING CHILDRENS RIGHTS, RESTORE A CHILD (RAC) IS ADDRESSING THE NEED OF BASIC SERVICES THAT ARE FUNDAMENTAL FOR THEIR DEVELOPMENT AND SURVIVAL. WE BELIEVE THAT CHILDREN CANNOT BE SAVED BY AWARENESS ALONE, BUT BY ACTION AND ADOPTING NEW SOLUTIONS. SOLUTIONS ARE ACHIEVED BY HELPING ONE CHILD AT A TIME. RESTORE A CHILD EMPOWERS CHILDREN TO GROW AND BECOME PRODUCTIVE AND RESPONSIBLE CITIZENS WHO CAN MAKE A CHANGE IN THEIR COMMUNITIES AND A CHANGE FOR PEACE AND PROSPERITY WITHIN THE WORLD. COLLABORATIONS WITH SEVERAL OTHER NGOS WITHIN THE UNITED STATES, CANADA, EUROPE, AND AUSTRALIA HAVE MATURED OVER TIME AND WE ARE NOW BEGINNING TO HARVEST THE BENEFITS OF RUNNING A SMALL, BUT UNIQUE, CHARITY WITH GENUINE INTEGRITY; ONE WHICH IS HIGHLY COMMITTED TO VALUES THAT ARE IMPACTING OUR WORLD FOR GOOD. 0 0 520489 419000 RESTORE A CHILD IS A HUMANITARIAN NON-PROFIT ORGANIZATION SERVING THOUSANDS OF CHILDREN AROUND THE WORLD IN MANY DIFFERENT COUNTRIES BY PROVIDING THE BASIC NEEDS OF CLEAN WATER, FOOD, SHELTER, MEDICAL CARE AND EDUCATION FOR ORPHANS AND UNDER-PRIVILEGED CHILDREN. PROJECTS ARE CONDUCTED ACROSS THE WORLD INCLUDING HAITI ($83,000), UKRAINE ($80,000), TANZANIA ($60,000), INDONESIA ($40,000), SOUTH SUDAN ($30,000), NORTH CAROLINA ($30,000), CHAD ($25,000), SIERRA LEONE ($25,000), ARGENTINA ($20,000), CONGO ($17,000), FLORIDA ($5,000), AND JORDAN ($4,000). 520489 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X RAJKUMAR GOPALA-RAO 3019899639 14260 AMBERLEIGH TERRACE SILVER SPRING MD 20905 NORMA NASHED PRESIDENT/ FOUNDER 40.00 X X 60000 0 0 DR LARRY BLACKMER CHAIRMAN 1.00 X X 0 0 0 RAJKUMAR GOPALA-RAO CPA DIRECTOR/TREASURER 6.00 X X 0 0 0 DR JONATHAN KUNTARAF DIRECTOR 1.00 X 0 0 0 DR ALAYNE THORPE DIRECTOR 1.00 X 0 0 0 JASON MEERT DIRECTOR 1.00 X 0 0 0 GERRY KARST DIRECTOR 1.00 X 0 0 0 SHARON AKA PHD DIRECTOR 1.00 X 0 0 0 JOHN YOUNGBERG DIRECTOR 1.00 X 0 0 0 60000 0 0 0 0 0 0 0 732461 732461 17189 17189 7200 0 7200 7200 7200 756850 7200 0 17189 30000 30000 5000 5000 384000 384000 60000 36000 15000 9000 47310 28386 11828 7096 9779 5867 2445 1467 1575 1575 12405 12405 2298 1379 575 344 27643 14575 8670 4398 8063 4838 2016 1209 1525 915 381 229 7330 7330 10994 2199 6596 2199 DUES AND SUBSCRIPTIONS 16656 16656 FEES 7562 7562 MISCELLANEOUS EXPENSES 1488 1488 633628 520489 85622 27517 921651 1029893 805528 832567 252749 52809 211999 199940 1939178 2062400 0 0 X 1712665 1869887 226513 192513 1939178 2062400 1939178 2062400 123222 0 X 0 1 X 0 0 X 864755 1269996 935635 701461 732461 4504308 864755 1269996 935635 701461 732461 4504308 1070732 3433576 236 200 200 10660 17189 28485 5965 -201 5764 4538557 34800 0.75650 0.68980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 227688 39298 188390 20794 10322 10472 4267 3189 1078 199940 X 772450 15600 15600 756850 0 756850 649228 15600 15600 633628 0 633628 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES (EXCEPT TAXES ON UNRELATED BUSINESS INCOME) UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR THE YEAR ENDED DECEMBER 31, 2025 SINCE THE ORGANIZATION HAD NO TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE INCOME TAX POSITION TAKEN BY THE ORGANIZATION FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS IS THAT THE ORGANIZATION CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THEY HAVE PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. THE ORGANIZATION BELIEVES THAT THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD SIGNIFICANTLY INCREASE UNRECOGNIZED TAX LIABILITIES WITHIN 12 MONTHS OF THE REPORTING DATE. 1 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 80000 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 40000 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 157000 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 20000 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 83000 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 4000 0 0 0 0 0 0 384000 0 384000 CENTRAL AMERICA AND THE CARIBBEAN ORPHANAGE CONTRUCTIONS AND CHILDREN 32000 CHECK 0 CENTRAL AMERICA AND THE CARIBBEAN ORPHANAGE CONTRUCTIONS AND CHILDREN 26000 CHECK 0 CENTRAL AMERICA AND THE CARIBBEAN ORPHANAGE CONTRUCTIONS AND CHILDREN 25000 CHECK 0 EAST ASIA AND THE PACIFIC EDUCATIONAL AND NUTRITIONAL NEEDS 40000 CHECK 0 RUSSIA AND NEIGHBORING STATES EDUCATION SUPPORT 50000 CHECK 0 RUSSIA AND NEIGHBORING STATES CLINIC SUPPORT 30000 CHECK 0 SOUTH AMERICA FOOD AND EDUCATION SUPPORT FOR CHILDREN 15000 CHECK 0 SUB-SAHARAN AFRICA FEEDING AND EDUCATIONAL SUPPORT FOR CHILDREN IN REFUGEE CAMP 30000 CHECK 0 SUB-SAHARAN AFRICA GOAT MILK PROJECT AND NUTRITION 25000 CHECK 0 SUB-SAHARAN AFRICA SUPPORTING CHILDREN IN REFUGEE CAMP 17000 WIRE 0 SUB-SAHARAN AFRICA MOBILE CLINIC & BERE HOSPITAL 25000 CHECK 0 5 1 SCHOOL CONSTRUCTION SUB-SAHARAN AFRICA 2 60000 WIRE 0 0 0 0 0 0 PART I, LINE 2: RESTORE A CHILD, INC. (RAC) OVERSEES ITS INTERNATIONAL GRANTS THROUGH A ROBUST THROUGH A ROBUST PROTOCOL, ENSURING ALIGNMENT WITH RAC'S MISSION AND COMMITMENT TO FINANCIAL ACCOUNTABILITY. BEFORE DISBURSING FUNDS, RAC'S PRESIDENT PERSONALLY REVIEWS AND APPROVES EACH GRANT APPLICATION TO CONFIRM ITS PURPOSE AND FEASIBILITY. RAC CREATED AN MOU (NON-BINDING) THAT CLARIFIES EXPECTATIONS. APPROVED PARTNERS ARE REQUIRED TO SUBMIT MONTHLY REPORTS ON EACH PROJECT WITH PICTURES, VIDEOS, AND A NARRATIVE DESCRIBING THE GROWTH OR CHALLENGES. RAC PUBLISHES RESULTS TO THE DONOR BASE THROUGH ITS NEWSLETTER AND/OR MONTHLY E-UPDATE. 1 ASHVILLE PISGAH CHRISTIAN SCHOOL 90 ACADEMY DR CANDLER NC 287159408 561002598 501 (C) (3) 15000 0 HURRICANE RELIEF UPWARD SDA CHRUCH 961 UPWARD RD FLAT ROCK NC 287318799 561116888 501 (C) (3) 15000 0 HURRICANE RELIEF 2 PART I, LINE 2: RESTORE A CHILD (RAC) MONITORS ITS PROJECTS INSIDE THE USA WITH A NUMBER OF INITIATIVES. RAC CREATED AN MOU (NON-BINDING) THAT CLARIFIES EXPECTATIONS INSIDE OF THE USA. UPON THE DISTRIBUTION OF MONIES, THE PROJECT DIRECTORS AGREE TO PROVIDE MONTHLY REPORTS ON EACH PROJECT WITH PICTURES, VIDEOS, AND A NARRATIVE DESCRIBING THE GROWTH OR CHALLENGES. ALSO, THE PRESIDENT OF RAC, OR OUR PARTNER, TRAVELS TO THE PROJECTS AT LEAST ONCE A YEAR FOR PROVIDING A PERSONAL EVALUATION. RAC PUBLISHES RESULTS TO THE DONOR BASE THROUGH ITS NEWSLETTER AND/OR MONTHLY E-UPDATE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST ONLY.