- Revenue 2024
- $4,072,012
- Expenses 2024
- $3,960,470
Program services were 76.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B29
- Classification
- 2000
- Street
- 600 BOULEVARD
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
1 other organization in the IRS Business Master File lists the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
RESTORATION PROJECT FOUNDATION
EIN 47-4988005
Mission and programs · 2024
Mission
The Academy's Mission is to offer a classically based education that is grounded in time-tested fundamentals so that students learn to think, discern, and be prepared to fill a rising need in our changing world.
Activities or mission (Part I)
The South Carolina Preparatory Academy's mission is to provide a highly motivational and rigorous curriculum, virtual in nature and classically based to middle and high school students in South Carolina.
-
During FY24, The South Carolina Preparatory Academy served approximately 414 students.
Expenses $3,019,721
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Alex Zelling
Chairman
- Total calculated
- $0
- Hours/week
- 1
-
Marvin Koon
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Matt Bailey
Director
- Total calculated
- $0
- Hours/week
- 1
-
Diana Betts
Director
- Total calculated
- $0
- Hours/week
- 1
-
Geoffrey Cumbus
Director
- Total calculated
- $0
- Hours/week
- 1
-
Dena Garner
Director
- Total calculated
- $0
- Hours/week
- 1
-
Colby Morris
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $4,072,012
- Expenses
- $3,960,470
- Contributions
- $4,071,991
- Grants paid
- $0
-
2023
- Revenue
- $8,041,974
- Expenses
- $8,040,660
- Contributions
- $8,041,854
- Grants paid
- $0
-
2022
- Revenue
- $4,302,967
- Expenses
- $3,999,918
- Contributions
- $4,299,133
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $2,094,877
- Expenses
- $1,374,472
- Assets (EOY)
- $316,616
-
2020 · 990
- Revenue
- $213,154
- Expenses
- $251,579
- Assets (EOY)
- $50,912
-
2019 · 990
- Revenue
- $0
- Expenses
- $27,456
- Assets (EOY)
- $3,544
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$6,795,439
2024 PASSTHROUGH FUNDING
-
$6,334,677
2025 PASSTHROUGH FUNDING
-
$4,939,591
2025 PASSTHROUGH FUNDING
-
$4,070,996
2024 PASSTHROUGH FUNDING
-
$2,683,721
2025 PASSTHROUGH FUNDING
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 11 November 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.