Civic Intelligence

Offender Aid and Restoration of Arlington County Inc

EIN 54-1024562 • 501(c)3 • Arlington, VA

Profile

OAR is a community based restorative justice organization, which blends compassion and accountability to assist offenders and ex-offenders in leading productive and responsible lives, to the benefit of all.

1400 N Uhle Street Suite 704Arlington, VA 22201

oaronline.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.06x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

55th percentile

7.0%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$151,402

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

56th percentile

5.9%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,656,642

Down $145,830 (-8.1%) from 2023

Liabilities

Up

$187,798

Up $115,437 (+160%) from 2023

Net Assets

Down

$1,468,844

Down $261,267 (-15%) from 2023

Revenue

Down

$1,869,358

Down $67,570 (-3.5%) from 2023

Expenses

Up

$2,133,379

Up $328,539 (+18%) from 2023

Net Income

Down

-$264,021

Down $396,109 (-300%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $37,978Liabilities 2010: $70,805Net Assets 2010: -$32,8272010Assets 2011: $247,409Liabilities 2011: $140,376Net Assets 2011: $107,0332011Assets 2012: $196,454Liabilities 2012: $26,652Net Assets 2012: $169,8022012Assets 2013: $294,545Liabilities 2013: $24,430Net Assets 2013: $270,1152013Assets 2014: $412,997Liabilities 2014: $39,449Net Assets 2014: $373,5482014Assets 2015: $471,633Liabilities 2015: $43,158Net Assets 2015: $428,4752015Assets 2016: $647,052Liabilities 2016: $66,669Net Assets 2016: $580,3832016Assets 2017: $673,228Liabilities 2017: $56,629Net Assets 2017: $616,5992017Assets 2018: $790,299Liabilities 2018: $97,423Net Assets 2018: $692,8762018Assets 2019: $903,970Liabilities 2019: $88,610Net Assets 2019: $815,3602019Assets 2020: $958,876Liabilities 2020: $227,409Net Assets 2020: $731,4672020Assets 2021: $1,483,809Liabilities 2021: $196,400Net Assets 2021: $1,287,4092021Assets 2022: $1,707,743Liabilities 2022: $130,660Net Assets 2022: $1,577,0832022Assets 2023: $1,802,472Liabilities 2023: $72,361Net Assets 2023: $1,730,1112023Assets 2024: $1,656,642Liabilities 2024: $187,798Net Assets 2024: $1,468,8442024

Highlighted filing

2024

Assets$1,656,642
Liabilities$187,798
Net Assets$1,468,844

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,045,3462010Expenses 2011: $1,242,4652011Expenses 2012: $1,045,3842012Expenses 2013: $847,6322013Revenue 2014: $1,051,213Expenses 2014: $950,024Net Income 2014: $101,1892014Revenue 2015: $1,124,112Expenses 2015: $1,063,624Net Income 2015: $60,4882015Revenue 2016: $1,353,472Expenses 2016: $1,201,704Net Income 2016: $151,7682016Revenue 2017: $1,215,513Expenses 2017: $1,184,677Net Income 2017: $30,8362017Revenue 2018: $1,299,697Expenses 2018: $1,216,600Net Income 2018: $83,0972018Revenue 2019: $1,348,222Expenses 2019: $1,225,590Net Income 2019: $122,6322019Revenue 2020: $1,374,031Expenses 2020: $1,454,608Net Income 2020: -$80,5772020Revenue 2021: $1,847,904Expenses 2021: $1,321,599Net Income 2021: $526,3052021Revenue 2022: $2,030,805Expenses 2022: $1,653,594Net Income 2022: $377,2112022Revenue 2023: $1,936,928Expenses 2023: $1,804,840Net Income 2023: $132,0882023Revenue 2024: $1,869,358Expenses 2024: $2,133,379Net Income 2024: -$264,0212024

Highlighted filing

2024

Revenue$1,869,358
Expenses$2,133,379
Net Income-$264,021

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.66$0.19$1.47$1.87$2.13$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.80$0.07$1.73$1.94$1.80$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.13$1.58$2.03$1.65$0.38
2021Detailed filing. Detailed filing data is available for this year.$1.48$0.20$1.29$1.85$1.32$0.53
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.23$0.73$1.37$1.45$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.90$0.09$0.82$1.35$1.23$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.10$0.69$1.30$1.22$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.06$0.62$1.22$1.18$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.07$0.58$1.35$1.20$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.04$0.43$1.12$1.06$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.04$0.37$1.05$0.95$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.02$0.27$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.03$0.17$1.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.14$0.11$1.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.07$0.03$1.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,879,960
Mission and Program Overview

Mission

OAR is a community-based nonprofit organization that envisions a safe and thriving community where those impacted by the legal system enjoy equal civil and human rights. Continued in Schedule O . . .

OAR envisions a community where those impacted by the legal system enjoy equal human and civil rights. Continued in Schedule O . . .

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$608,114$649,345▲ $41,231
Pledges and Grants Receivable$614,743$375,914▼ $238,829
Investments in Publicly Traded Securities$204,848$223,959▲ $19,111
Savings and Temporary Cash Investments$213,477$213,477→ $0
Prepaid Expenses and Deferred Charges$47,478$99,375▲ $51,897
Land, Buildings, and Equipment, Net$108,730$89,521▼ $19,209
Accounts Receivable$5,082$5,051▼ $31
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,802,472$1,656,642▼ $145,830
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$72,361$187,798▲ $115,437
Total Liabilities$72,361$187,798▲ $115,437
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,530,111$1,368,844▼ $161,267
Net Assets With Donor Restrictions$200,000$100,000▼ $100,000
Total Net Assets Fund Balance$1,730,111$1,468,844▼ $261,267
Total Liabilities and Net Assets / Fund Balance$1,802,472$1,656,642▼ $145,830

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$89,521$65,882$155,403
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth Jones ValderramaExecutive DirectorFT$141,209$5,109$146,318
Mary Katherine SteinbruckDeputy DirectorFT$121,087$18,630$139,717

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,843,427
Program Service Revenue
$6,595
Investment Income
$19,336
Other Revenue
$0
All Other Contributions
$461,721
Change in Net Assets
$-264,021

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,869,358
Revenue Not Reported on Form 990
$178,707
Total Revenue per Audited Statements
$2,048,065
Total Revenue per Form 990
$1,869,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,167,253
Salaries, Compensation, and Employee Benefits$872,151
Total Fundraising Expense$172,269
Professional Fundraising Fees$93,975
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$503,050$30,220$18,859$552,129
Fees for Services Other$203,649$10,948$4,583$219,180
Current Officers, Directors, Trustees, and Key Employees$95,219$21,974$29,298$146,491
Fees for Services Professional Fundraising--$93,975$93,975
Other Employee Benefits$77,339$6,747$6,225$90,311
Information Technology$75,091$10,170$2,170$87,431
Fees for Services Accounting-$78,819-$78,819
All Other Expenses$45,215$6,724$2,616$54,555
Payroll Taxes$46,478$4,055$3,741$54,274
Office Expenses$39,752$2,190$2,015$43,957
Depreciation Depletion$32,314$3,634$2,644$38,592
Pension Plan Contributions$24,788$2,163$1,995$28,946
Advertising$26,258--$26,258
Other Expenses$18,466$2,048$1,509$22,023
Insurance$12,911$1,126$1,039$15,076
Fees for Services Lobbying$5,850--$5,850
Travel$2,762$2,372-$5,134
Fees for Service Investment Mgmnt Fees-$2,047-$2,047
Occupancy$767--$767
Total Functional Expenses$1,768,571$192,539$172,269$2,133,379

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,309,332
Expenses per Audited Statements$2,133,379
Total Expenses per Form 990$2,133,379
Expenses Not Reported on Form 990$175,953
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$93,975
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

A copy of the Form 990 is reviewed by the accounting firm and aproved by the Executive Director. Upon Executive Director's approval, it is forwarded to the full Board of Directors for review and approval.

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

Each director, officer, and key staff is required to review a copy of the conflict of interst policy annually, which requires each person to disclose any relationships, positions, or circumstances in which he or she believes could contribute to a conflict of interest. Follwoing full disclosure of a possilbe conflict of interest, the Board of Directors shall determine whether a conflict of interst exists, and if so, the Board shall vote to authorize or reject the transaction or take any other action deemed necessary to address the conflict and protect the organization's best interests.

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

The Board of Directors awards all employees of OAR, including the Executive Director, an automatic yearly 3% cost-of-living increase. In addition, compensation decisions for the Executive Director are made using comparability data for similar positions in comparable organizations and are reviewed and approved by the Board of Directors. The organization currently has no other compensated officers or employees meeting the key employee definition.

Form 990, Part VI, Section C, Line 18

OAR makes its governing documents, certain policies including conflict of interest policy and financial statements available upon request based on discretion of management.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Offender Aid & Restoration Arlington Co
EIN
54-1024562
Phone
7032287040
Address
1400 N Uhle Street Suite 704, Arlington, VA 22201

Signing Officer

Name
Elizabeth Jones Valderrama
Title
Executive Director
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
8
Employees
12
Volunteers
45

Preparer

Firm
Helen Nelson CPA
Address
14612 MAPLE RIDGE, HANCOCK, MD 21750
Preparer
Helen Nelson
Phone
3016537110
Supplemental Narrative

Additional Explanations

Part I Summary mission

Continued . . . OAR is improving communities and increasing public safety through Upstream efforts (social justice, education, and legislative change) and Downstream efforts (journeying with individuals experiencing incarceration, reentering the community after their release, and offering alternative sentencing options).

Part III Line 1 Mission

Continued . . . The dream for OAR is not to have to exist 50 years after that since we no longer want to be needed. To achieve that, OAR must do great work both Upstream (social justice, education, and legislative change) and Downstream (journeying with individuals experiencing incarceration, reentering the community after their release, and offering alternative sentencing options). Through our Upstream work, we are confronting and dismantling injustices and marginalizations in the legal system and across all systems, as well as advocating for legislative change. Our Downstream work allows us to be on the journey with individuals of all genders impacted by the criminal legal system and support their families in the reentry process. We journey with approximately 500 individuals reentering the community pre-release and post-release, as well as their families, approximately 300 children and families each year. We also offer alternative sentencing options, including community service and diversion programs, so people can avoid the trauma of incarceration and instead help the community thrive. We journey with approximately 100 youth and 1,000 adults enrolled in our alternative sentencing and diversion programs each year. OAR is a collective, non-dominant, decolonizing, racially and ethnically just, radically joyful, deeply loving, come-as-you-are, and liberated organization that puts participants first. We center authentic and fully engaged relationships with all members of the OAR community. OAR uses people-first and strength-based language and sees participants as experts on themselves and leaders of their own lives and plans. OAR actively recruits collective members, volunteers, board members, and contractors who have shared life experiences with program participants, i.e., experience with incarceration or directly impacted by the criminal legal system, experienced with racial marginalization, experience with substance use disorder or mental health needs, or experience with having a loved one affected by incarceration, the criminal legal system, racial marginalization, substance use disorder, or mental health needs.

Part III Line 4 A Reentry Services

Continued . . . . Our Peer Recovery specialists (individuals with the wisdom and insight of shared experiences and special training) collaborate with the participants pre-release and post-release. OAR offers one-on-one and group programs, training, courses, sessions, and activities, including evidence-based cognitive-behavioral support, fatherhood and healthy relationships, psychotherapy, vocational, educational, personal development, wellness, substance use, reentry planning and readiness, and family reunification. OAR's Reentry program increases public safety.

Part III Line 4 B Educ, Outreach, Racial Justice, Liberation, Advocacy

Continued . . . . Some of these efforts include ensuring that OAR's internal culture remains just and joyful, facilitating conversations with partners on creating just and joyful spaces, making presentations in the community about our Upstream efforts, working with local law enforcement agencies, Courts, and the Commonwealth Attorney's offices to eliminate discriminatory practices and policies, and partnering with legislators to change laws. OAR also has a 45-poing advocacy and legislative agenda informed by many stakeholders to focus our efforts for the coming years, including 1) reducing the incarcerated population by 20% each year, 2) decreasing the racial disparity in sentencing by at least 20%, 3) establishing expungement in Virginia, and 4) banning the box on all applications, including employment, housing, and educational institutions. OAR is also part of the PAPIS (Pre-release and Post- Incarceration Services) Coalition, a group of nine organizations. Together, we hire a lobbying firm to advocate for increased reentry funding from Virginia.

Part III Line 4C Alternative Sentencing and Diversion

Continued . . . . Another shining example is OAR's Diversion program, which was implemented in partnership with the Office of the Commonwealth's Attorney of Arlington County and the City of Falls Church. Because of OAR's alternative sentencing and diversion programs, instead of experiencing the trauma of incarceration, more than 1,200 participants stayed in the community and had a 98% success rate. The participants performed meaningful volunteer work and helped their communities thrive. Some participants also get their cases dismissed altogether, and several have been hired at their service sites because of their hard work and dedication. In addition, we have access to a network of more than 300 nonprofits, government organizations, civic organizations, and faith communities that welcome Community Service participants as volunteers. OAR's Alternative Sentencing and Diversion programs increase public safety.

Financial Statement Notes

Part X : FIN48 Footnote

Management has determined that no significant uncertain tax positions qualify for either recognition or disclosure in the accompanying financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Elizabeth Jones Valderrama
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IRS990/Form990PartVIISectionAGrp/PersonNm2Alejandra Santaolalla
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IRS990/MissionDesc0OAR envisions a community where those impacted by the legal system enjoy equal human and civil rights. OAR was founded in 1974, and in 2024, OAR celebrates its 50th anniversary. Continued in Schedule O . . .
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IRS990/ProgSrvcAccomActy2Grp/Desc0Education and Outreach, Racial Justice, Liberation, Advocacy, and Legislation Change: Our reputation and impact in the community have allowed us to convene leaders and mobilize them to move the needle forward on racial justice and liberation. We address incarceration, the legal system, and all systems upstream, calling out the injustice that permeates these systems, and we seek true justice. Since individuals make up systems, we also support people confronting the daily harm they can cause. We lift the voices of those who've experienced incarceration and racial and other intersecting forms of marginalization. We challenge those who have benefited from the unjust system to become leaders in dismantling systemic injustice and redressing the harm caused. Continued in Schedule O . . .
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IRS990/ProgSrvcAccomActy3Grp/Desc0Alternative Sentencing and Diversion: Through alternative sentencing and diversion programs, people of all genders and ages can stay with their families, continue working or going to school, give back to the community, and avoid the lifelong burdens and collateral consequences that come with incarceration for them and their loved ones. OAR works with Arlington County and the City of Falls Church's Office of the Commonwealth's Attorney and the Courts to provide alternative sentencing and diversion programs. For example, OAR's Community Service program allows youth and adults to be sentenced to volunteer in the community instead of jail time and fines and to work off their accrued court costs. Continued in Schedule O
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