Civic Intelligence

Community Dispute Settlement Centerinc

EIN 04-3030799 • 501(c)3 • Cambridge, MA

Profile

Dispute resolution & training

60 Gore StreetCambridge, MA 02141-1278

www.communitydispute.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.10x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$89,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 18.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

-7.4%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$588,678

Up $61,482 (+12%) from 2024

Liabilities

Down

$47,238

Down $25,699 (-35%) from 2024

Net Assets

Up

$541,440

Up $87,181 (+19%) from 2024

Revenue

Down

$494,687

Down $39,764 (-7.4%) from 2024

Expenses

Down

$407,506

Down $98,427 (-19%) from 2024

Net Income

Up

$87,181

Up $58,663 (+206%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $109,886Liabilities 2010: $8,081Net Assets 2010: $101,8052010Assets 2011: $111,822Liabilities 2011: $9,223Net Assets 2011: $102,5992011Assets 2012: $124,838Liabilities 2012: $12,469Net Assets 2012: $112,3692012Assets 2013: $175,989Liabilities 2013: $20,853Net Assets 2013: $155,1362013Assets 2014: $148,683Liabilities 2014: $8,761Net Assets 2014: $139,9222014Assets 2015: $135,446Liabilities 2015: $10,054Net Assets 2015: $125,3922015Assets 2016: $125,095Liabilities 2016: $12,923Net Assets 2016: $112,1722016Assets 2017: $103,268Liabilities 2017: $13,559Net Assets 2017: $89,7092017Assets 2018: $71,572Liabilities 2018: $8,919Net Assets 2018: $62,6532018Assets 2019: $155,246Liabilities 2019: $10,309Net Assets 2019: $144,9372019Assets 2020: $209,037Liabilities 2020: $45,956Net Assets 2020: $163,0812020Assets 2021: $355,942Liabilities 2021: $55,962Net Assets 2021: $299,9802021Assets 2022: $416,200Liabilities 2022: $19,347Net Assets 2022: $396,8532022Assets 2023: $467,608Liabilities 2023: $41,867Net Assets 2023: $425,7412023Assets 2024: $527,196Liabilities 2024: $72,937Net Assets 2024: $454,2592024Assets 2025: $588,678Liabilities 2025: $47,238Net Assets 2025: $541,4402025

Highlighted filing

2025

Assets$588,678
Liabilities$47,238
Net Assets$541,440

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $212,296Expenses 2010: $238,333Net Income 2010: -$26,0372010Revenue 2011: $227,033Expenses 2011: $226,239Net Income 2011: $7942011Expenses 2012: $221,0332012Revenue 2013: $306,240Expenses 2013: $263,473Net Income 2013: $42,7672013Revenue 2014: $260,474Expenses 2014: $275,688Net Income 2014: -$15,2142014Revenue 2015: $247,567Expenses 2015: $262,097Net Income 2015: -$14,5302015Revenue 2016: $251,546Expenses 2016: $264,766Net Income 2016: -$13,2202016Revenue 2017: $250,273Expenses 2017: $272,736Net Income 2017: -$22,4632017Revenue 2018: $258,876Expenses 2018: $285,932Net Income 2018: -$27,0562018Revenue 2019: $373,580Expenses 2019: $291,296Net Income 2019: $82,2842019Revenue 2020: $341,358Expenses 2020: $323,214Net Income 2020: $18,1442020Revenue 2021: $494,411Expenses 2021: $357,512Net Income 2021: $136,8992021Revenue 2022: $480,869Expenses 2022: $383,996Net Income 2022: $96,8732022Revenue 2023: $481,689Expenses 2023: $491,991Net Income 2023: -$10,3022023Revenue 2024: $534,451Expenses 2024: $505,933Net Income 2024: $28,5182024Revenue 2025: $494,687Expenses 2025: $407,506Net Income 2025: $87,1812025

Highlighted filing

2025

Revenue$494,687
Expenses$407,506
Net Income$87,181

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.89$0.47$5.41$4.95$4.08$0.87
2024Detailed filing. Detailed filing data is available for this year.$5.27$0.73$4.54$5.34$5.06$0.29
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$0.42$4.26$4.82$4.92$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.19$3.97$4.81$3.84$0.97
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.56$0.56$3.00$4.94$3.58$1.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.46$1.63$3.41$3.23$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.10$1.45$3.74$2.91$0.82
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.09$0.63$2.59$2.86$0.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.14$0.90$2.50$2.73$0.22
2016Detailed filing. Detailed filing data is available for this year.$1.25$0.13$1.12$2.52$2.65$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.10$1.25$2.48$2.62$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.09$1.40$2.60$2.76$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.21$1.55$3.06$2.63$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.12$1.12$2.21
2011Summary only. Only limited summary data is available for this year.$1.12$0.09$1.03$2.27$2.26$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.08$1.02$2.12$2.38$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$497,279
Mission and Program Overview

Mission

Cdsc promotes better ways to understand and deal with conflict

Cdsc promotes better ways to understand and deal with conflict through skilled teams of pro bono mediators, varied training programs and broad community outreach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$221,828$332,358▲ $110,530
Cash and Non-Interest-Bearing Accounts$156,731$123,239▼ $33,492
Pledges and Grants Receivable$77,408$90,957▲ $13,549
Prepaid Expenses and Deferred Charges$6,920$5,102▼ $1,818
Accounts Receivable$9,887$670▼ $9,217
Land, Buildings, and Equipment, Net$651$300▼ $351
Total Assets$527,196$588,678▲ $61,482
Other Assets Total$53,771$36,052▼ $17,719
Liabilities
Other Liabilities$50,823$33,536▼ $17,287
Accounts Payable and Accrued Expenses$18,354$13,702▼ $4,652
Deferred Revenue$3,760$0▼ $3,760
Total Liabilities$72,937$47,238▼ $25,699
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$453,936$541,117▲ $87,181
Net Assets With Donor Restrictions$323$323→ $0
Total Net Assets Fund Balance$454,259$541,440▲ $87,181
Total Liabilities and Net Assets / Fund Balance$527,196$588,678▲ $61,482

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$300$48,000$48,300
Land$0--
Other Assets Org$32,974--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$323$0--$323
2023$323$0--$323
2022$323$0--$323
2021$323$0--$323
2020$298$25--$323
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
-Executive DirectorFT$89,000$89,000

Board Members and Trustees

NameTitle
Jack Esher EsqPresident
Janet GroganVice President
-Director
Charlotte IselinDirector
Kym OliverDirector
Madison ThompsonDirector
Pedro Spivakovsky-gonzalezDirector
Susan Holden MartinClerk
Akosua BediakoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$403,208
Program Service Revenue
$80,950
Investment Income
$10,529
Other Revenue
$0
All Other Contributions
$63,399
Change in Net Assets
$87,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$293,845
Other Expenses$113,661
Total Fundraising Expense$24,710
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$170,000$0$0$170,000
Current Officers, Directors, Trustees, and Key Employees$24,250$51,800$12,950$89,000
Fees for Services Other$38,878$15,420$1,516$55,814
Occupancy$17,661$2,206$2,208$22,075
Payroll Taxes$15,249$4,066$1,017$20,332
Office Expenses$11,574$2,893$2,976$17,443
Other Employee Benefits$10,884$2,903$726$14,513
Information Technology$0$3,448$2,652$6,100
Fees for Services Accounting$0$3,000$0$3,000
Insurance$1,305$164$163$1,632
Other Expenses$544$67$68$679
Depreciation Depletion$281$35$35$351
Travel$16$1$2$19
Total Functional Expenses$296,396$86,400$24,710$407,506
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,592
Fundraising Gross Income$2,592
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bash$48,660$48,660$2,592$46,068
0----
Total Events$48,660$48,660$2,592$46,068
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$33,536
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Community Dispute Settlement Center Inc
EIN
04-3030799
Phone
6178765376
Address
60 GORE STREET, CAMBRIDGE, MA 02141-1278

Signing Officer

Name
Amy Cashore Mariani
Title
President
Phone
6178765376
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Mariani
Formed
1988
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
66

Preparer

Firm
Bernard Johnson & Company Pc
Address
15 MAIN STREET, TOPSFIELD, MA 01983
Preparer
Timothy F Hagan CPA
Phone
9788872220
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The executive board reviews a draft copy of form 990 prior to filing. All board members receive a final filing copy.

Pt VI, Line 15A

The human resources committee reviews comparable salary data from public and private resources and recommends compensation levels to the board. The board reviews the recommendations, subject to the budget approval process, and approves all compensation levels.

Pt VI, Line 15B

The human resources committee reviews comparable salary data from public and private resources and recommends compensation levels to the board. The board reviews the recommendations, subject to the budget approval process, and approves all compensation levels.

Pt VI, Line 12C

Conflicts of interest require annual disclosure through executed conflict of interest policy statements. Conflicts are resolved at the executive committee level.

Pt VI, Line 18

Organization documents are available upon written request.

Pt VI, Line 19

The organization was not requested to make any organization documents available by written request by any outside party during the fiscal year.

Form 990, Part IX, Line 11G

Consultants 50493. 34888. 14355. 1250.

Form 990, Part IX, Line 11G

Bookkeeping services 5321. 3990. 1065. 266.

Financial Statement Notes

Pt X, Line 2

Management has evaluated its tax positions applying a more likely than not standard, and believes there are no material uncertainties in income taxes.

Pt V, Line 4

The mimi grosser scholarship fund was established to provide support for deserving participants of cdsc training and professional development programs.

Raw XML AppendixShowing 400 of 527 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CDSC PROMOTES BETTER WAYS TO UNDERSTAND AND DEAL WITH CONFLICT THROUGH SKILLED TEAMS OF PRO BONO MEDIATORS, VARIED TRAINING PROGRAMS AND BROAD COMMUNITY OUTREACH.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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