Civic Intelligence

Mediation & Restorative Services

990 • Fiscal year 2013 • EIN 38-3214950

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 13, 2014

27 E Clay AveMuskegon, MI 49442

(231) 727-6001

Siviq Scores

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

Liabilities / Assets

79th percentile

0.15x

Higher debt load relative to assets than 79% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

49th percentile

2.2%

Higher net margin than 49% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

58th percentile

6.2%

Faster asset growth than 58% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

51st percentile

2.1%

Faster revenue growth than 51% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$74,024

Up $4,352 (+6.2%) from 2012

Net Assets

Up

$63,266

Up $5,408 (+9.3%) from 2012

Liabilities

Down

$10,758

Down $1,056 (-8.9%) from 2012

Revenue

Up

$279,247

Up $5,750 (+2.1%) from 2012

Expenses

Up

$273,055

Up $6,054 (+2.3%) from 2012

Net Income

Down

$6,192

Down $304 (-4.7%) from 2012

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $59,330Liabilities 2011: $7,354Net Assets 2011: $51,9762011Assets 2012: $69,672Liabilities 2012: $11,814Net Assets 2012: $57,8582012Assets 2013: $74,024Liabilities 2013: $10,758Net Assets 2013: $63,2662013Assets 2014: $86,759Liabilities 2014: $13,270Net Assets 2014: $73,4892014Assets 2015: $105,893Liabilities 2015: $10,452Net Assets 2015: $95,4412015Assets 2016: $141,915Liabilities 2016: $17,029Net Assets 2016: $124,8862016Assets 2017: $197,082Liabilities 2017: $48,024Net Assets 2017: $149,0582017Assets 2018: $183,580Liabilities 2018: $30,207Net Assets 2018: $153,3732018Assets 2019: $223,052Liabilities 2019: $36,908Net Assets 2019: $186,1442019Assets 2020: $317,883Liabilities 2020: $87,754Net Assets 2020: $230,1292020Assets 2021: $379,707Liabilities 2021: $31,604Net Assets 2021: $348,1032021Assets 2022: $449,134Liabilities 2022: $79,986Net Assets 2022: $369,1482022Assets 2023: $583,988Liabilities 2023: $105,729Net Assets 2023: $478,2592023Assets 2024: $1,022,069Liabilities 2024: $405,151Net Assets 2024: $616,9182024

Highlighted filing

2013

Assets$74,024
Liabilities$10,758
Net Assets$63,266

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $259,3742011Revenue 2012: $273,497Expenses 2012: $267,001Net Income 2012: $6,4962012Revenue 2013: $279,247Expenses 2013: $273,055Net Income 2013: $6,1922013Revenue 2014: $233,837Expenses 2014: $223,614Net Income 2014: $10,2232014Revenue 2015: $227,562Expenses 2015: $205,610Net Income 2015: $21,9522015Revenue 2016: $229,051Expenses 2016: $199,606Net Income 2016: $29,4452016Revenue 2017: $319,806Expenses 2017: $295,634Net Income 2017: $24,1722017Revenue 2018: $741,068Expenses 2018: $734,334Net Income 2018: $6,7342018Revenue 2019: $647,567Expenses 2019: $618,090Net Income 2019: $29,4772019Revenue 2020: $584,898Expenses 2020: $542,811Net Income 2020: $42,0872020Revenue 2021: $699,566Expenses 2021: $584,114Net Income 2021: $115,4522021Revenue 2022: $746,322Expenses 2022: $717,561Net Income 2022: $28,7612022Revenue 2023: $1,082,114Expenses 2023: $977,788Net Income 2023: $104,3262023Revenue 2024: $1,033,785Expenses 2024: $898,949Net Income 2024: $134,8362024

Highlighted filing

2013

Revenue$279,247
Expenses$273,055
Net Income$6,192
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 13, 2014
Return Version
2013v3.1
Gross Receipts
$279,247
Mission and Program Overview

Mission

The mission of mediation & restorative services is to create a restorative community providing conflict resolution through faciliation, mediation and training. It is the vision that mediation & restorative services that all conflicts be resolved in a manner that is effective, respectful and restores relationships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$51,228$66,386▲ $15,158
Land, Buildings, and Equipment, Net$1,732$2,511▲ $779
Pledges and Grants Receivable$14,795$2,275▼ $12,520
Total Assets$69,672$74,024▲ $4,352
Other Assets Total$1,917$2,852▲ $935
Liabilities
Accounts Payable and Accrued Expenses$11,814$10,758▼ $1,056
Total Liabilities$11,814$10,758▼ $1,056
Net Assets / Fund Balance
Unrestricted Net Assets$57,858$63,266▲ $5,408
Total Net Assets Fund Balance$57,858$63,266▲ $5,408
Total Liabilities and Net Assets / Fund Balance$69,672$74,024▲ $4,352

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,511$15,748$18,259
Compensation and Service Providers

Board Members and Trustees

NameTitle
John Snider IPresident
-Bod Member
Connie NavarroBod Member
Kathleen KleavelandBod Member
Paul InglisBod Member
Shawn JenkinsBod Member
Judge Neil MullallySecretary
-Treasurer
Pete GenevaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$192,085
Program Service Revenue
$87,156
Investment Income
$6
Other Revenue
$0
All Other Contributions
$109,500
Change in Net Assets
$6,192

Audited Revenue Reconciliation

Revenue per Audited Statements
$279,247
Total Revenue per Audited Statements
$279,247
Total Revenue per Form 990
$279,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$197,291
Other Expenses$75,764
Total Fundraising Expense$7,906
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$118,460$54,274$2,095$174,829
Payroll Taxes$15,220$6,973$269$22,462
Occupancy$20,282--$20,282
Fees for Services Other$19,977$170-$20,147
Fees for Services Accounting$6,499$2,321$464$9,284
Office Expenses$3,892$185$73$4,150
Travel$3,547--$3,547
Insurance$1,173$1,174-$2,347
Other Expenses$138$139$43$277
All Other Expenses$105$131-$236
Total Functional Expenses$199,399$65,750$7,906$273,055

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$273,839
Expenses per Audited Statements$273,055
Total Expenses per Form 990$273,055
Expenses Not Reported on Form 990$784
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
38-3214950
Phone
2317276001

Signing Officer

Name
John Snider Ii
Title
President
Phone
2317276001
Signed
2014-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Snider Ii
Formed
1994
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
5

Preparer

Preparer
Debra a Accurso
Phone
2485475400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of mediation & restorative services is to create a restorative community providing conflict resolution through faciliation, mediation and training. It is the vision that mediation & restorative services that all conflicts be resolved in a manner that is effective, respectful and restores relationships.

Form 990, Page 1, Part I, Line 6

Volunteer time to perform mediation and clerical services

Form 990, Part XI, Line 9

Book / tax depreciation difference -784

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 784

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt058108
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29608
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3300
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATE THE PUBLIC ABOUT ANGER MANAGEMENT AND CONFLICT RESOLUTION SKILLS THROUGH WORKSHOPS; REACHING APPROXIMATELY 1000 PEOPLE PER YEAR
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0113657
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0113657
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0235256
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011
IRS990/PYOtherExpensesAmt064954
IRS990/PYProgramServiceRevenueAmt038230
IRS990/PYRevenuesLessExpensesAmt06496
IRS990/PYSalariesCompEmpBnftPaidAmt0202047
IRS990/PYTotalExpensesAmt0267001
IRS990/PYTotalRevenueAmt0273497
IRS990/ReconcilationRevenueExpnssAmt06192
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0192085
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0235256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0237405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0204197
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0201597
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01070540
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0160
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0304
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0577
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt087156
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt01070540
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0192085
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0235256
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0237405
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0204197
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0201597
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01070540
IRS990ScheduleA/TotalSupportAmt01071117
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesNotReportedAmt0784
IRS990ScheduleD/ExpensesSubtotalAmt0273055
IRS990ScheduleD/OtherExpensesIncludedAmt0784
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02511
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015748
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018259
IRS990ScheduleD/RevenueSubtotalAmt0279247
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 784
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02511
IRS990ScheduleD/TotalExpensesPerForm990Amt0273055
IRS990ScheduleD/TotalRevenuePerForm990Amt0279247
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0279247
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0273839
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF MEDIATION & RESTORATIVE SERVICES IS TO CREATE A RESTORATIVE COMMUNITY PROVIDING CONFLICT RESOLUTION THROUGH FACILIATION, MEDIATION AND TRAINING. IT IS THE VISION THAT MEDIATION & RESTORATIVE SERVICES THAT ALL CONFLICTS BE RESOLVED IN A MANNER THAT IS EFFECTIVE, RESPECTFUL AND RESTORES RELATIONSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEER TIME TO PERFORM MEDIATION AND CLERICAL SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -784
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt069672
IRS990/TotalAssetsEOYAmt074024
IRS990/TotalAssetsGrp/BOYAmt069672
IRS990/TotalAssetsGrp/EOYAmt074024
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0192085
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07906
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065750
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199399
IRS990/TotalFunctionalExpensesGrp/TotalAmt0273055
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011814
IRS990/TotalLiabilitiesEOYAmt010758
IRS990/TotalLiabilitiesGrp/BOYAmt011814
IRS990/TotalLiabilitiesGrp/EOYAmt010758
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt057858
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt063266
IRS990/TotalProgramServiceExpensesAmt0199399
IRS990/TotalProgramServiceRevenueAmt087156
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt087156
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0279247
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt069672
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt074024
IRS990/TravelGrp/ProgramServicesAmt03547
IRS990/TravelGrp/TotalAmt03547
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt057858
IRS990/UnrestrictedNetAssetsGrp/EOYAmt063266
IRS990/USAddress/AddressLine1052 N BEAR LAKE RD
IRS990/USAddress/City0N MUSKEGON
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode049445
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0MEDIATEWESTMICHIGAN
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SNIDER II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02317276001

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.41$0.62$1.03$0.90$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.11$0.48$1.08$0.98$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.08$0.37$0.75$0.72$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.03$0.35$0.70$0.58$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.09$0.23$0.58$0.54$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.04$0.19$0.65$0.62$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.03$0.15$0.74$0.73$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.05$0.15$0.32$0.30$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.02$0.12$0.23$0.20$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.01$0.10$0.23$0.21$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.01$0.07$0.23$0.22$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.28$0.27$0.01
2012Summary only. Only limited summary data is available for this year.$0.07$0.01$0.06$0.27$0.27$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.05$0.26
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • <$500k nonprofits