Civic Intelligence

Citizens Dispute Resolution Service Inc.

990 • Fiscal year 2020 • EIN 38-3161108

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 10, 2021

415 State StreetPetoskey, MI 49770

(231) 487-1771

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

73rd percentile

23%

Higher net margin than 73% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

94th percentile

$63,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 23.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

74th percentile

33%

Faster asset growth than 74% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

73rd percentile

9.9%

Faster revenue growth than 73% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$266,898

Up $66,467 (+33%) from 2019

Net Assets

Up

$263,124

Up $66,907 (+34%) from 2019

Liabilities

Down

$3,774

Down $440 (-10%) from 2019

Revenue

Up

$263,948

Up $23,738 (+9.9%) from 2019

Expenses

Down

$202,683

Down $35,230 (-15%) from 2019

Net Income

Up

$61,265

Up $58,968 (+2567%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $131,849Liabilities 2011: $2,9172011Assets 2012: $134,393Liabilities 2012: $2,046Net Assets 2012: $132,3472012Assets 2013: $142,799Liabilities 2013: $2,191Net Assets 2013: $140,6082013Assets 2014: $154,016Liabilities 2014: $2,095Net Assets 2014: $151,9212014Assets 2015: $161,485Liabilities 2015: $1,961Net Assets 2015: $159,5242015Assets 2016: $175,308Liabilities 2016: $2,239Net Assets 2016: $173,0692016Assets 2017: $193,337Liabilities 2017: $3,519Net Assets 2017: $189,8182017Assets 2018: $190,171Liabilities 2018: $3,705Net Assets 2018: $186,4662018Assets 2019: $200,431Liabilities 2019: $4,214Net Assets 2019: $196,2172019Assets 2020: $266,898Liabilities 2020: $3,774Net Assets 2020: $263,1242020Assets 2021: $298,594Liabilities 2021: $6,728Net Assets 2021: $291,8662021Assets 2022: $285,685Liabilities 2022: $12,356Net Assets 2022: $273,3292022Assets 2023: $476,378Liabilities 2023: $180,987Net Assets 2023: $295,3912023Assets 2024: $458,825Liabilities 2024: $93,292Net Assets 2024: $365,5332024

Highlighted filing

2020

Assets$266,898
Liabilities$3,774
Net Assets$263,124

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $167,975Expenses 2011: $167,138Net Income 2011: $8372011Revenue 2012: $163,491Expenses 2012: $160,904Net Income 2012: $2,5872012Revenue 2013: $170,467Expenses 2013: $165,006Net Income 2013: $5,4612013Revenue 2014: $180,871Expenses 2014: $168,564Net Income 2014: $12,3072014Revenue 2015: $177,157Expenses 2015: $170,799Net Income 2015: $6,3582015Revenue 2016: $196,369Expenses 2016: $183,691Net Income 2016: $12,6782016Revenue 2017: $255,770Expenses 2017: $242,388Net Income 2017: $13,3822017Revenue 2018: $237,908Expenses 2018: $237,643Net Income 2018: $2652018Revenue 2019: $240,210Expenses 2019: $237,913Net Income 2019: $2,2972019Revenue 2020: $263,948Expenses 2020: $202,683Net Income 2020: $61,2652020Revenue 2021: $226,545Expenses 2021: $202,096Net Income 2021: $24,4492021Revenue 2022: $208,193Expenses 2022: $219,780Net Income 2022: -$11,5872022Revenue 2023: $272,646Expenses 2023: $254,622Net Income 2023: $18,0242023Revenue 2024: $309,176Expenses 2024: $237,168Net Income 2024: $72,0082024

Highlighted filing

2020

Revenue$263,948
Expenses$202,683
Net Income$61,265
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 10, 2021
Return Version
2020v4.0
Gross Receipts
$266,665
Mission and Program Overview

Mission

Resolve disputes through mediation

Resolve disputes through mediation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$56,004$127,529▲ $71,525
Savings and Temporary Cash Investments$108,894$99,067▼ $9,827
Land, Buildings, and Equipment, Net$3,704$2,831▼ $873
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$200,431$266,898▲ $66,467
Other Assets Total$31,829$37,471▲ $5,642
Liabilities
Accounts Payable and Accrued Expenses$4,214$3,774▼ $440
Total Liabilities$4,214$3,774▼ $440
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$196,217$263,124▲ $66,907
Total Net Assets Fund Balance$196,217$263,124▲ $66,907
Total Liabilities and Net Assets / Fund Balance$200,431$266,898▲ $66,467

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,831$42,715-
Other Assets Org$37,471--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr V Jane MillarExecutive DirectorFT$63,000$63,000

Board Members and Trustees

NameTitle
Robert BannerPresident
Brian KasiborskiVice President
Ed EngstromDirector
Emily HoffmanDirector
Hugh ConklinDirector
Izabela BabinskaDirector
Kirstyn HoranDirector
Lisa MorleyDirector
Maureen HollockerDirector
Mitch BrownDirector
Nikki DevittDirector
Stuart FentonSecretary
Bill MeengsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$238,035
Program Service Revenue
$18,051
Investment Income
$329
Other Revenue
$7,533
All Other Contributions
$27,761
Change in Net Assets
$61,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$163,681
Other Expenses$39,002
Total Fundraising Expense$5,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$78,875$3,356$1,677$83,908
Current Officers, Directors, Trustees, and Key Employees$59,220$2,520$1,260$63,000
Payroll Taxes$10,720$456$228$11,404
Occupancy$7,744$704$352$8,800
Other Employee Benefits$5,047$215$107$5,369
Fees for Services Accounting$3,660$686$229$4,575
Fees for Services Other$3,622$679$226$4,527
Conferences and Meetings$3,059$129$32$3,220
Insurance$2,282$269$134$2,685
Other Expenses$1,659$145$270$2,074
Depreciation Depletion$1,515$379-$1,894
Advertising$912$171$57$1,140
Travel$950$86$44$1,080
Total Functional Expenses$186,595$10,972$5,116$202,683
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,250
Fundraising Direct Expenses$2,717
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
Backup withholding compliance
No
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

Governance Explanations

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

Once the Form 990 is prepared by the accountant, the Executive Director reviews it. Based upon this assessment, she either approves it or questions it.

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

The Executive Director monitors conflicts of interest on a regular basis. It is based upon actions of the Board members that would raise suspicion.

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

The Executive Director is evaluated and salary is reviewed on a yearly basis by the Executive Committee.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Executive Director evaluates all staff and reviews their salaries on a yearly basis.

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

All documents are available on the Northern Community Mediation website and by request.

Filing and Contact Details

Filer

Filer Name
Citizen Dispute Resolution Services Inc
EIN
38-3161108
Phone
2314871771
Address
415 State Street, Petoskey, MI 49770

Signing Officer

Name
Dr V Jane Millar
Title
Executive Director
Signed
2021-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr V Jane Millar
Formed
1993
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
60

Preparer

Firm
Kammermann & Bascom Pc
Address
110 PARK AVENUE, CHARLEVOIX, MI 49720
Preparer
Velda K Kammermann
Phone
2315474911
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IRS990/Form990PartVIISectionAGrp/PersonNm2Brian Kasiborski
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt042715
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03704
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02831
IRS990/LandBldgEquipCostOrOtherBssAmt045546
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Resolve disputes through mediation.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0196217
IRS990/NetAssetsOrFundBalancesEOYAmt0263124
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt07533
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt07533
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt05642
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0196217
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0263124
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0352
IRS990/OccupancyGrp/ManagementAndGeneralAmt0704
IRS990/OccupancyGrp/ProgramServicesAmt07744
IRS990/OccupancyGrp/TotalAmt08800
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt031829
IRS990/OtherAssetsTotalGrp/EOYAmt037471
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0107
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0215
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05047
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05369
IRS990/OtherExpensesGrp/Desc0Communications
IRS990/OtherExpensesGrp/Desc1Dues and subscriptions
IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/Desc3Postage and printing
IRS990/OtherExpensesGrp/FundraisingAmt0172
IRS990/OtherExpensesGrp/FundraisingAmt1154
IRS990/OtherExpensesGrp/FundraisingAmt2174
IRS990/OtherExpensesGrp/FundraisingAmt3270
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0515
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1463
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2199
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3145
IRS990/OtherExpensesGrp/ProgramServicesAmt02749
IRS990/OtherExpensesGrp/ProgramServicesAmt12467
IRS990/OtherExpensesGrp/ProgramServicesAmt22114
IRS990/OtherExpensesGrp/ProgramServicesAmt31659
IRS990/OtherExpensesGrp/TotalAmt03436
IRS990/OtherExpensesGrp/TotalAmt13084
IRS990/OtherExpensesGrp/TotalAmt22487
IRS990/OtherExpensesGrp/TotalAmt32074
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01677
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03356
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt078875
IRS990/OtherSalariesAndWagesGrp/TotalAmt083908
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0228
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0456
IRS990/PayrollTaxesGrp/ProgramServicesAmt010720
IRS990/PayrollTaxesGrp/TotalAmt011404
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Dr V Jane Millar
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/Desc0Mediation
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018051
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018051
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0198204
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0596
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt061946
IRS990/PYOtherRevenueAmt011595
IRS990/PYProgramServiceRevenueAmt029815
IRS990/PYRevenuesLessExpensesAmt02297
IRS990/PYSalariesCompEmpBnftPaidAmt0175967
IRS990/PYTotalExpensesAmt0237913
IRS990/PYTotalRevenueAmt0240210
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt061265
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0108894
IRS990/SavingsAndTempCashInvstGrp/EOYAmt099067
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0238035
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0198204
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0204097
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0217610
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0165864
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01023810
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0329
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0596
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0464
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0377
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0302
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02068
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0117888
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07533
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt011595
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt011312
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09738
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010261
IRS990ScheduleA/OtherIncome170Grp/TotalAmt050439
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95120
IRS990ScheduleA/PublicSupportPY170Pct00.94910
IRS990ScheduleA/PublicSupportTotal170Amt01023810
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0238035
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0198204

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.59$0.93$3.66$3.09$2.37$0.72
2023Detailed filing. Detailed filing data is available for this year.$4.76$1.81$2.95$2.73$2.55$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.86$0.12$2.73$2.08$2.20$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.99$0.07$2.92$2.27$2.02$0.24
2020Detailed filing. Detailed filing data is available for this year.$2.67$0.04$2.63$2.64$2.03$0.61
2019Detailed filing. Detailed filing data is available for this year.$2.00$0.04$1.96$2.40$2.38$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.90$0.04$1.86$2.38$2.38$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.93$0.04$1.90$2.56$2.42$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.75$0.02$1.73$1.96$1.84$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.02$1.60$1.77$1.71$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.54$0.02$1.52$1.81$1.69$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.43$0.02$1.41$1.70$1.65$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.02$1.32$1.63$1.61$0.03
2011Summary only. Only limited summary data is available for this year.$1.32$0.03$1.68$1.67$0.01