Civic Intelligence

Community Mediation Services Inc.

990 • Fiscal year 2016 • EIN 11-2663007

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 22, 2016

89-64 163rd StreetJamaica, NY 11432

(718) 523-6868

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.48x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

66th percentile

0.25x

Higher debt load relative to revenue than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

49th percentile

1.7%

Higher net margin than 49% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$144,278

Higher top officer pay than 82% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

87th percentile

31%

Faster asset growth than 87% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

9.5%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,164,396

Up $518,040 (+31%) from 2015

Net Assets

Up

$1,125,830

Up $74,701 (+7.1%) from 2015

Liabilities

Up

$1,038,566

Up $443,339 (+74%) from 2015

Revenue

Up

$4,093,190

Up $353,959 (+9.5%) from 2015

Expenses

Up

$4,022,170

Up $248,766 (+6.6%) from 2015

Net Income

Up

$71,020

Up $105,193 (+308%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $1,980,187Liabilities 2011: $920,599Net Assets 2011: $1,059,5882011Assets 2012: $1,834,127Liabilities 2012: $849,122Net Assets 2012: $985,0052012Assets 2013: $1,760,253Liabilities 2013: $703,648Net Assets 2013: $1,056,6052013Assets 2014: $1,729,827Liabilities 2014: $661,168Net Assets 2014: $1,068,6592014Assets 2015: $1,646,356Liabilities 2015: $595,227Net Assets 2015: $1,051,1292015Assets 2016: $2,164,396Liabilities 2016: $1,038,566Net Assets 2016: $1,125,8302016Assets 2017: $1,988,816Liabilities 2017: $1,009,770Net Assets 2017: $979,0462017Assets 2018: $2,161,066Liabilities 2018: $1,159,175Net Assets 2018: $1,001,8912018Assets 2019: $2,390,673Liabilities 2019: $1,156,189Net Assets 2019: $1,234,4842019Assets 2020: $3,210,339Liabilities 2020: $1,761,716Net Assets 2020: $1,448,6232020Assets 2021: $3,644,786Liabilities 2021: $1,807,483Net Assets 2021: $1,837,3032021Assets 2022: $4,475,818Liabilities 2022: $1,135,233Net Assets 2022: $3,340,5852022Assets 2023: $6,054,467Liabilities 2023: $1,608,735Net Assets 2023: $4,445,7322023Assets 2024: $13,414,700Liabilities 2024: $7,884,977Net Assets 2024: $5,529,7232024

Highlighted filing

2016

Assets$2,164,396
Liabilities$1,038,566
Net Assets$1,125,830

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2011: $4,727,295Expenses 2011: $4,696,173Net Income 2011: $31,1222011Expenses 2012: $3,971,7432012Revenue 2013: $4,172,265Expenses 2013: $4,144,803Net Income 2013: $27,4622013Revenue 2014: $4,006,601Expenses 2014: $4,046,234Net Income 2014: -$39,6332014Revenue 2015: $3,739,231Expenses 2015: $3,773,404Net Income 2015: -$34,1732015Revenue 2016: $4,093,190Expenses 2016: $4,022,170Net Income 2016: $71,0202016Revenue 2017: $3,717,598Expenses 2017: $3,914,698Net Income 2017: -$197,1002017Revenue 2018: $3,928,722Expenses 2018: $3,951,759Net Income 2018: -$23,0372018Revenue 2019: $4,907,438Expenses 2019: $4,668,136Net Income 2019: $239,3022019Revenue 2020: $5,429,329Expenses 2020: $5,164,603Net Income 2020: $264,7262020Revenue 2021: $5,366,879Expenses 2021: $5,034,015Net Income 2021: $332,8642021Revenue 2022: $7,480,739Expenses 2022: $5,944,894Net Income 2022: $1,535,8452022Revenue 2023: $9,393,101Expenses 2023: $8,327,987Net Income 2023: $1,065,1142023Revenue 2024: $20,827,736Expenses 2024: $19,776,435Net Income 2024: $1,051,3012024

Highlighted filing

2016

Revenue$4,093,190
Expenses$4,022,170
Net Income$71,020
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 22, 2016
Return Version
2015v2.0
Gross Receipts
$4,093,190
Mission and Program Overview

Mission

To create and promote more effective means of conflict resolution and problem solving for youth, their families and for individuals, institutions and organizations within the community; To foster self determination and creativity within a multi-cultural society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$661,817$801,680▲ $139,863
Land, Buildings, and Equipment, Net$529,850$518,410▼ $11,440
Savings and Temporary Cash Investments$60,852$400,063▲ $339,211
Investments in Publicly Traded Securities$343,011$360,739▲ $17,728
Cash and Non-Interest-Bearing Accounts$33,292$80,288▲ $46,996
Accounts Receivable$1,970$2,556▲ $586
Prepaid Expenses and Deferred Charges$15,564$660▼ $14,904
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$1,646,356$2,164,396▲ $518,040
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$364,169$747,467▲ $383,298
Accounts Payable and Accrued Expenses$230,883$229,385▼ $1,498
Deferred Revenue$175$61,714▲ $61,539
Total Liabilities$595,227$1,038,566▲ $443,339
Net Assets / Fund Balance
Unrestricted Net Assets$1,051,129$1,125,830▲ $74,701
Total Net Assets Fund Balance$1,051,129$1,125,830▲ $74,701
Total Liabilities and Net Assets / Fund Balance$1,646,356$2,164,396▲ $518,040

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$470,514$563,296$1,033,810
Land$45,000-$45,000
Equipment$2,896$37,011$39,907
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark KleimanExecutive DirectorFT$120,818$23,460$144,278
John HarrisonAssoc. Exec. DirectorFT$90,672$28,745$119,417
Stacey SiffAssoc. Exec. DirectorFT$87,761$30,557$118,318
Gloria ChukwumaCFOFT$99,635$14,240$113,875

Board Members and Trustees

NameTitle
Richard GibbsChairperson
Evan GillerVice-chair
Anita L PierceBoard Member
Ann EnsingerBoard Member
Joshua BienstockBoard Member
Philippa LkarteronBoard Member
Sarah E NanneryBoard Member
Gregory SantiSecretary
Joseph W LuikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,744,354
Program Service Revenue
$332,588
Investment Income
$6,964
Other Revenue
$9,284
All Other Contributions
$9,115
Change in Net Assets
$71,020

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,093,190
Revenue Not Reported on Form 990
$3,681
Total Revenue per Audited Statements
$4,096,871
Total Revenue per Form 990
$4,093,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,159,736
Other Expenses$862,434
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,085,763$304,381-$2,390,144
Other Employee Benefits$254,272$29,423-$283,695
Office Expenses$247,579$23,199-$270,778
Current Officers, Directors, Trustees, and Key Employees$16,525$230,640-$247,165
Payroll Taxes$193,795$29,107-$222,902
Fees for Services Other$126,663$8,500-$135,163
Occupancy$55,332$32,280-$87,612
Travel$47,683$975-$48,658
Depreciation Depletion-$45,502-$45,502
Other Expenses$119,940$34,629-$34,629
Conferences and Meetings$31,152$2,713-$33,865
Fees for Services Accounting$29,400--$29,400
Advertising$24,887$3,856-$28,743
Insurance$26,039--$26,039
Pension Plan Contributions$12,019$3,811-$15,830
Interest$1,090$265-$1,355
Total Functional Expenses$3,272,139$750,031$0$4,022,170

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,022,170
Total Expenses per Audited Statements$4,022,170
Total Expenses per Form 990$4,022,170
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
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 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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The completed (final) Form 990 is sent to all board members via email for them to review and compile their questions (if any) prior to the scheduled bi-monthly board meeting. The final Form 990 is discussed in detail at the board meeting by the Treasurer and the Chief Financial Officer (Gloria Chukwuma). Questions, if any, are answered to the satisfaction of the board members. A vote is taken by the board members present at the board meeting (at the review of the Form 990) as well as their signatures stating that they have reviewed and understood/know the contents of the report.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All board members are presented with a "CMS conflict of interest policy" at the time they become a board member and are reminded again at the beginning of each calendar year. The board chairperson usually makes a statement to the entire board and the executive staff at the 1st board meeting of each calendar year and reiterates the Agency's Conflict of Interest policy. At this meeting each board member is required to read and sign the CMS conflict of interest policy during the January board meeting. All signed statements are given to the Executive Assistant (Taniqua Hay).

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Fiduciary/Audit Committee of the board reviews the proposed annual budget in detail which includes the executive compensation budget. The final approval of the executive compensation budget rests with the board of directors at the approval of the Agency's final annual operating budget during the board of directors meeting. All decisions and actions taken by the Board of Directors and the Fiduciary/Audit Committee in connection with the executive compensation decisions are documented through the use of minutes.While CMS focuses on comparable nonprofit organizations in our area to benchmark pay, we also understand that the market for executive talent may be broader than this group; foundations and published not-for-profit compensation surveys are used as a supplement.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Organization makes its governing documents, conflict of interest and financial statements available to the general public by providing copies upon request.

Filing and Contact Details

Filer

Filer Name
Community Mediation Services Inc
EIN
11-2663007
Phone
7185236868
Address
89-64 163rd Street, Jamaica, NY 11432

Signing Officer

Name
Richard Gibbs
Title
Chairperson
Signed
2016-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Kleiman
Formed
1983
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
124
Volunteers
54

Preparer

Firm
Bca Watson Rice Llp
Address
5 PENN PLAZA 15TH FL, NEW YORK, NY 10001-1810
Preparer
Cazembe Bektemba CPA
Phone
2124477300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Entrepreneurial ServicesThese programs conduct and implement workshops for participants to increase their skills in supporting violence prevention and conflict resolution.

Financial Statement Notes

Part X : FIN48 Footnote

Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken or expect to be taken by CMS in a tax return and recognize a tax liability or an asset if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). CMS is subject to routine audits by taxing jurisdictions. On October 2, 2014, CMS received a notice from the IRS regarding the audit of CMS' Form 990 for the June 30, 2013 filing period. The audit has been completed and CMS was deemed to be in compliance with Section 501(c)(3) of the IRC. Management believes it is no longer subject to income tax examinations for tax returns filed prior to 2013.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Evan Giller
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSEPH W LUIK
IRS990/Form990PartVIISectionAGrp/PersonNm3GREGORY SANTI
IRS990/Form990PartVIISectionAGrp/PersonNm4Joshua Bienstock
IRS990/Form990PartVIISectionAGrp/PersonNm5ANN ENSINGER
IRS990/Form990PartVIISectionAGrp/PersonNm6ANITA L PIERCE
IRS990/Form990PartVIISectionAGrp/PersonNm7PHILIPPA LKARTERON
IRS990/Form990PartVIISectionAGrp/PersonNm8SARAH E NANNERY
IRS990/Form990PartVIISectionAGrp/PersonNm9Mark Kleiman
IRS990/Form990PartVIISectionAGrp/PersonNm10Gloria Chukwuma
IRS990/Form990PartVIISectionAGrp/PersonNm11Stacey Siff
IRS990/Form990PartVIISectionAGrp/PersonNm12JOHN HARRISON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt10CFO
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IRS990/MissionDesc0To create and promote more effective means of conflict resolution and problem solving for youth, their families and for individuals, institutions and organizations within the community; To foster self determination and creativity within a multi-cultural society.
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IRS990/PrincipalOfficerNm0Mark Kleiman
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt253384
IRS990/ProgSrvcAccomActy2Grp/Desc0Youth and School Based ServicesOur youth mentoring program strives to divert at-risk youth ages 9 - 17 from Family and Criminal Court systems by providing them with personal mentors for a period of 15 weeks. Mentors offer youth consistent support, guidance and alternatives to at-risk behaviors by providing educational, recreational & culturally enriching opportunities. Youths are encouraged to set personal goals that focus on education, family life, communication & community service.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01219115
IRS990/ProgSrvcAccomActy3Grp/Desc0Mediation ServicesOur mediation process works to rebuild the bonds of trust that are often lost in the dynamics of conflict. This is a process in which disputing parties invite a trained facilitator (a mediator) to assist them in their search for solutions. The mediator is an impartial facilitator who guides the participants through conversations designed to help them discuss their differences, brainstorm new ideas, and create effective solutions reflective of their individual and collective needs. Program operates Monday - Friday.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0132034
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IRS990/PYProgramServiceRevenueAmt0226913
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IRS990/PYTotalExpensesAmt03773404
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.4$7.88$5.53$20.8$19.8$1.05
2023Detailed filing. Detailed filing data is available for this year.$6.05$1.61$4.45$9.39$8.33$1.07
2022Detailed filing. Detailed filing data is available for this year.$4.48$1.14$3.34$7.48$5.94$1.54
2021Detailed filing. Detailed filing data is available for this year.$3.64$1.81$1.84$5.37$5.03$0.33
2020Detailed filing. Detailed filing data is available for this year.$3.21$1.76$1.45$5.43$5.16$0.26
2019Detailed filing. Detailed filing data is available for this year.$2.39$1.16$1.23$4.91$4.67$0.24
2018Detailed filing. Detailed filing data is available for this year.$2.16$1.16$1.00$3.93$3.95$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.99$1.01$0.98$3.72$3.91$0.20
2016Detailed filing. Detailed filing data is available for this year.$2.16$1.04$1.13$4.09$4.02$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.60$1.05$3.74$3.77$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.73$0.66$1.07$4.01$4.05$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.70$1.06$4.17$4.14$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.85$0.99$3.97
2011Summary only. Only limited summary data is available for this year.$1.98$0.92$1.06$4.73$4.70$0.03