Civic Intelligence

International Institute For

EIN 23-3069199 • 501(c)3 • Bethlehem, PA

Profile

Iirp is dedicated to the advanced education of professionals at the graduate level and to the conduct of research that can develop the growing field of restorative practices, with the goal of positively influencing human behavior and strengthening civil society throughout the world.

531 Main StreetBethlehem, PA 18018

www.iirp.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

32nd percentile

0.06x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

29th percentile

0.09x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

16th percentile

-12%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$290,216

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

10th percentile

-11%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-31%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$11,875,854

Down $1,442,434 (-11%) from 2024

Liabilities

Down

$717,764

Down $432,927 (-38%) from 2024

Net Assets

Down

$11,158,090

Down $1,009,507 (-8.3%) from 2024

Revenue

Down

$8,255,321

Down $3,752,301 (-31%) from 2024

Expenses

Down

$9,276,862

Down $1,081,999 (-10%) from 2024

Net Income

Down

-$1,021,541

Down $2,670,302 (-162%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $2,171,167Liabilities 2011: $1,153,485Net Assets 2011: $1,017,6822011Assets 2012: $1,171,111Liabilities 2012: $239,757Net Assets 2012: $931,3542012Assets 2013: $1,095,427Liabilities 2013: $226,464Net Assets 2013: $868,9632013Assets 2014: $1,214,956Liabilities 2014: $508,515Net Assets 2014: $706,4412014Assets 2015: $1,913,254Liabilities 2015: $779,108Net Assets 2015: $1,134,1462015Assets 2016: $1,907,699Liabilities 2016: $881,073Net Assets 2016: $1,026,6262016Assets 2017: $2,333,768Liabilities 2017: $504,000Net Assets 2017: $1,829,7682017Assets 2018: $3,262,559Liabilities 2018: $582,022Net Assets 2018: $2,680,5372018Assets 2019: $5,281,786Liabilities 2019: $1,184,853Net Assets 2019: $4,096,9332019Assets 2020: $5,917,651Liabilities 2020: $1,374,440Net Assets 2020: $4,543,2112020Assets 2021: $8,274,834Liabilities 2021: $1,388,900Net Assets 2021: $6,885,9342021Assets 2022: $9,904,972Liabilities 2022: $901,216Net Assets 2022: $9,003,7562022Assets 2023: $11,421,012Liabilities 2023: $895,724Net Assets 2023: $10,525,2882023Assets 2024: $13,318,288Liabilities 2024: $1,150,691Net Assets 2024: $12,167,5972024Assets 2025: $11,875,854Liabilities 2025: $717,764Net Assets 2025: $11,158,0902025

Highlighted filing

2025

Assets$11,875,854
Liabilities$717,764
Net Assets$11,158,090

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,226,996Expenses 2011: $3,634,042Net Income 2011: $592,9542011Expenses 2012: $3,425,6442012Expenses 2013: $2,720,8952013Revenue 2014: $2,735,264Expenses 2014: $2,897,786Net Income 2014: -$162,5222014Revenue 2015: $4,604,394Expenses 2015: $4,176,689Net Income 2015: $427,7052015Revenue 2016: $5,056,817Expenses 2016: $5,164,337Net Income 2016: -$107,5202016Revenue 2017: $6,532,237Expenses 2017: $5,729,095Net Income 2017: $803,1422017Revenue 2018: $7,152,514Expenses 2018: $6,301,745Net Income 2018: $850,7692018Revenue 2019: $8,291,520Expenses 2019: $6,875,124Net Income 2019: $1,416,3962019Revenue 2020: $7,544,002Expenses 2020: $7,258,409Net Income 2020: $285,5932020Revenue 2021: $7,061,922Expenses 2021: $5,266,176Net Income 2021: $1,795,7462021Revenue 2022: $8,760,911Expenses 2022: $6,634,256Net Income 2022: $2,126,6552022Revenue 2023: $10,348,571Expenses 2023: $8,823,456Net Income 2023: $1,525,1152023Revenue 2024: $12,007,622Expenses 2024: $10,358,861Net Income 2024: $1,648,7612024Revenue 2025: $8,255,321Expenses 2025: $9,276,862Net Income 2025: -$1,021,5412025

Highlighted filing

2025

Revenue$8,255,321
Expenses$9,276,862
Net Income-$1,021,541

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.9$0.72$11.2$8.26$9.28$1.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.3$1.15$12.2$12.0$10.4$1.65
2023Detailed filing. Detailed filing data is available for this year.$11.4$0.90$10.5$10.3$8.82$1.53
2022Detailed filing. Detailed filing data is available for this year.$9.90$0.90$9.00$8.76$6.63$2.13
2021Detailed filing. Detailed filing data is available for this year.$8.27$1.39$6.89$7.06$5.27$1.80
2020Detailed filing. Detailed filing data is available for this year.$5.92$1.37$4.54$7.54$7.26$0.29
2019Detailed filing. Detailed filing data is available for this year.$5.28$1.18$4.10$8.29$6.88$1.42
2018Detailed filing. Detailed filing data is available for this year.$3.26$0.58$2.68$7.15$6.30$0.85
2017Detailed filing. Detailed filing data is available for this year.$2.33$0.50$1.83$6.53$5.73$0.80
2016Detailed filing. Detailed filing data is available for this year.$1.91$0.88$1.03$5.06$5.16$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.91$0.78$1.13$4.60$4.18$0.43
2014Detailed filing. Detailed filing data is available for this year.$1.21$0.51$0.71$2.74$2.90$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.23$0.87$2.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.24$0.93$3.43
2011Summary only. Only limited summary data is available for this year.$2.17$1.15$1.02$4.23$3.63$0.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 26, 2025
Return Version
2024v5.2
Gross Receipts
$8,437,022
Mission and Program Overview

Mission

Iirp is dedicated to the advanced education of professionals at the graduate level and to the conduct of research that can develop the growing field of restorative practices, with the goal of positively influencing human behavior and strengthening civil society throughout the world.

The mission of the international institute for restorative practices graduate school is to strengthen relationships, support communities, influence social change, and broaden the field of restorative practices by partnering with practitioners, students, and scholars.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,857,298$8,631,639▼ $1,225,659
Accounts Receivable$1,623,859$1,148,899▼ $474,960
Other Notes and Loans Receivable, Net$763,730$714,093▼ $49,637
Land, Buildings, and Equipment, Net$19,778$333,638▲ $313,860
Inventories for Sale or Use$212,259$278,033▲ $65,774
Cash and Non-Interest-Bearing Accounts$285,634$260,049▼ $25,585
Prepaid Expenses and Deferred Charges$206,675$214,610▲ $7,935
Investments Other Securities$73,189$80,178▲ $6,989
Total Assets$13,318,288$11,875,854▼ $1,442,434
Other Assets Total$275,866$214,715▼ $61,151
Liabilities
Accounts Payable and Accrued Expenses$456,109$283,789▼ $172,320
Other Liabilities$280,665$225,339▼ $55,326
Deferred Revenue$413,917$208,636▼ $205,281
Total Liabilities$1,150,691$717,764▼ $432,927
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,647,700$10,619,202▼ $1,028,498
Net Assets With Donor Restrictions$519,897$538,888▲ $18,991
Total Net Assets Fund Balance$12,167,597$11,158,090▼ $1,009,507
Total Liabilities and Net Assets / Fund Balance$13,318,288$11,875,854▼ $1,442,434

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$252,816$16,854$269,670
Equipment$80,822$33,694$114,516

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$573,189$1,080▲ $7,651-$581,258
2023$567,582-▲ $6,246-$573,189
2022$562,740-▲ $5,464-$567,582
2021$571,778-▼ $8,430-$562,740
2020$555,687-▲ $16,860-$571,778
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda KligmanPresidentFT$269,303$20,056$289,359
Michael RaffantiProvostFT$201,975$9,009$210,984
Paul LeeseVP of Strategy & CommunicaFT$186,280$17,815$204,095
Keith HickmanVP of PartnershipsFT$186,280$7,241$193,521
Gina AbramsDirector of Research and PFT$131,912$24,540$156,452
John GlasgowDirector of TechnologyFT$148,214$5,924$154,138
James RippertDirector of FinanceFT$131,792$13,383$145,175
Maryjo HeblingDean of Continuing EducatiFT$123,159$15,922$139,081
Elizabeth SmullDirector of Continuing EduFT$115,880$14,537$130,417
Frida RundellProfessor and Founding FacFT$112,088$4,615$116,703
Craig AdamsonSr Asst to PresidentPT$68,289$4,265$72,554

Highest Paid Contractors

ContractorServicesLocationCompensation
Hlm ConsultingConsultant18020 JOSEPH CAMPAU, Detroit, MI 48234$105,420
Revenue and Support

Revenue Composition

Contributions and Grants
$53,526
Program Service Revenue
$6,884,132
Investment Income
$442,907
Other Revenue
$874,756
All Other Contributions
$53,526
Change in Net Assets
$-1,021,541

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,163,184
Revenue Not Reported on Financial Statements
$92,137
Revenue Not Reported on Form 990
$193,684
Other Revenue Adjustments
$92,137
Total Revenue per Audited Statements
$8,356,868
Total Revenue per Form 990
$8,255,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,428,535
Other Expenses$2,756,190
Total Fundraising Expense$1,209,638
Grants and Similar Amounts Paid$92,137
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,597,699$1,340,213$306,120$4,244,032
Current Officers, Directors, Trustees, and Key Employees$233,750$552,054$432,354$1,218,158
Fees for Services Other$847,473$34,419$265,163$1,147,055
Other Employee Benefits$292,632$212,141$40,852$545,625
Information Technology$210,547$153,712$10,992$375,251
Payroll Taxes$187,235$94,252$21,021$302,508
Travel$191,087$61,015$7,592$259,694
Office Expenses$119,296$97,539$6,968$223,803
Occupancy$10,159$119,001-$129,160
Pension Plan Contributions$64,950$47,228$6,034$118,212
Conferences and Meetings$99,435$3,697$913$104,045
Grants to Domestic Individuals$92,137--$92,137
Advertising$2,750$39$83,516$86,305
Insurance$1,818$66,053-$67,871
Depreciation Depletion$263$34,077-$34,340
Other Expenses$24,539$1,940$972$27,451
Fees for Services Legal-$24,119-$24,119
All Other Expenses$1,585--$1,585
Total Functional Expenses$5,127,331$2,939,893$1,209,638$9,276,862

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,366,426
Total Expenses per Form 990$9,276,862
Expenses per Audited Statements$9,184,725
Expenses Not Reported on Form 990$181,701
Expenses Not Reported on Financial Statements$92,137
Other Expense Adjustments$92,137
International Activity

International Summary

Offices
1
Employees
2
Spending
$302,313

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaProgram ServicesTraining & Materials for Canadian Professionals Working With Troubled Youth12$302,313
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$221,781
Due to Related Parties$3,558
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The cfo reviews the 990. Then the 990 is given to the board members to review. The board members have a specific time period for responses and changes. After the designated time frame, the 990 is approved and filed.

Form 990, Part VI, Section B, Line 12C

Any member of the board of trustees or any of its committees who derives any personal profit or gain, directly or indirectly, by reason of his or her participation with the iirp, shall disclose any personal interest he/she may have in any matter pending before the organization and shall refrain from participation in any decision on such matter. The policy is reviewed annually by the board of trustees. The board annually completes a written conflict of interest document which is reviewed by the vice president for administration who notifies the board chair of any conflicts.

Form 990, Part VI, Section B, Line 15A

The president's salary is set by the board of trustees. President and executive staff review comparable jobs and salaries plus other non-profits to determine hiring salary.

Form 990, Part VI, Section C, Line 19

These documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
International Institute for Restorative
EIN
23-3069199
Phone
6108079221
Address
531 MAIN STREET, BETHLEHEM, PA 18018

Signing Officer

Name
Linda Kligman
Title
President
Phone
6108079221
Signed
2025-11-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Kligman
Formed
2000
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
67
Volunteers
12

Preparer

Firm
Dunlapslk Pc
Address
1300 HORIZON DRIVE SUITE 106, CHALFONT, PA 18914
Preparer
Julia L Davis
Phone
2675943755
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted faculty/trainers: program service expenses 847,473. Management and general expenses 34,419. Fundraising expenses 265,163. Total expenses 1,147,055.

FORM 990, PART XI, LINE 9:

CURRENCY TRANSLATION 51.

Form 990, Part XII, Line 2C

There was no change in the audit oversight process from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there were no tax uncertainties that met the recognition threshold in the current or prior year.

Part XI, Line 4B - Other Adjustments

SCHOLARSHIPS - $92,137

Part XII, Line 4B - Other Adjustments

SCHOLARSHIPS - $92,137

Raw XML AppendixShowing 400 of 840 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt29009
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt47241
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt524540
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt65924
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt815922
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt914537
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt104615
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220
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IRS990/Form990PartVIISectionAGrp/PersonNm1LINDA KLIGMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL RAFFANTI
IRS990/Form990PartVIISectionAGrp/PersonNm3PAUL LEESE
IRS990/Form990PartVIISectionAGrp/PersonNm4KEITH HICKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5GINA ABRAMS
IRS990/Form990PartVIISectionAGrp/PersonNm6JOHN GLASGOW
IRS990/Form990PartVIISectionAGrp/PersonNm7JAMES RIPPERT
IRS990/Form990PartVIISectionAGrp/PersonNm8MARYJO HEBLING
IRS990/Form990PartVIISectionAGrp/PersonNm9ELIZABETH SMULL
IRS990/Form990PartVIISectionAGrp/PersonNm10FRIDA RUNDELL
IRS990/Form990PartVIISectionAGrp/PersonNm11LYNN SANDERS BRANHAM JD
IRS990/Form990PartVIISectionAGrp/PersonNm12HAROLD MICHAEL BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm13SEOW LING KEK
IRS990/Form990PartVIISectionAGrp/PersonNm14HECTOR ALEJANDRO VALLE LOPEZ
IRS990/Form990PartVIISectionAGrp/PersonNm15DEBORAH ANNE MCLEOD
IRS990/Form990PartVIISectionAGrp/PersonNm16ABDUL-MALIK MUHAMMED
IRS990/Form990PartVIISectionAGrp/PersonNm17SETHU NAIR
IRS990/Form990PartVIISectionAGrp/PersonNm18STEPHEN ROBERT YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm19DENNIS DEPAUL
IRS990/Form990PartVIISectionAGrp/PersonNm20MARK INGRAM JD
IRS990/Form990PartVIISectionAGrp/PersonNm21MARK GERARD TWOMEY
IRS990/Form990PartVIISectionAGrp/PersonNm22PATIENCE WHITWORTH
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SR ASST TO PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PROVOST
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP OF STRATEGY & COMMUNICA
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP OF PARTNERSHIPS
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR OF RESEARCH AND P
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR OF TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DEAN OF CONTINUING EDUCATI
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF CONTINUING EDU
IRS990/Form990PartVIISectionAGrp/TitleTxt10PROFESSOR AND FOUNDING FAC
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt21TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt22SECRETARY
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IRS990/MissionDesc0THE MISSION OF THE INTERNATIONAL INSTITUTE FOR RESTORATIVE PRACTICES GRADUATE SCHOOL IS TO STRENGTHEN RELATIONSHIPS, SUPPORT COMMUNITIES, INFLUENCE SOCIAL CHANGE, AND BROADEN THE FIELD OF RESTORATIVE PRACTICES BY PARTNERING WITH PRACTITIONERS, STUDENTS, AND SCHOLARS.
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IRS990/PrincipalOfficerNm0LINDA KLIGMAN
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099

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