Civic Intelligence

Mediation & Restorative Services

990 • Fiscal year 2014 • EIN 38-3214950

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 30, 2015

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

80th percentile

0.15x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

53rd percentile

4.4%

Higher net margin than 53% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

70th percentile

17%

Faster asset growth than 70% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

26th percentile

-16%

Faster revenue growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$86,759

Up $12,735 (+17%) from 2013

Net Assets

Up

$73,489

Up $10,223 (+16%) from 2013

Liabilities

Up

$13,270

Up $2,512 (+23%) from 2013

Revenue

Down

$233,837

Down $45,410 (-16%) from 2013

Expenses

Down

$223,614

Down $49,441 (-18%) from 2013

Net Income

Up

$10,223

Up $4,031 (+65%) from 2013

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

2014

Assets$86,759
Liabilities$13,270
Net Assets$73,489

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

2014

Revenue$233,837
Expenses$223,614
Net Income$10,223
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 30, 2015
Return Version
2014v5.0
Gross Receipts
$233,837
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$66,386$76,867▲ $10,481
Pledges and Grants Receivable$2,275$7,230▲ $4,955
Land, Buildings, and Equipment, Net$2,511$1,599▼ $912
Total Assets$74,024$86,759▲ $12,735
Other Assets Total$2,852$1,063▼ $1,789
Liabilities
Accounts Payable and Accrued Expenses$10,758$10,270▼ $488
Deferred Revenue-$3,000-
Total Liabilities$10,758$13,270▲ $2,512
Net Assets / Fund Balance
Unrestricted Net Assets$63,266$73,489▲ $10,223
Total Net Assets Fund Balance$63,266$73,489▲ $10,223
Total Liabilities and Net Assets / Fund Balance$74,024$86,759▲ $12,735

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,599$16,660$18,259
Compensation and Service Providers

Board Members and Trustees

NameTitle
-President
-Bod Member
Connie NavarroBod Member
John Snider IBod 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
$185,660
Program Service Revenue
$48,169
Investment Income
$8
Other Revenue
$0
All Other Contributions
$105,893
Change in Net Assets
$10,223

Audited Revenue Reconciliation

Revenue per Audited Statements
$233,837
Total Revenue per Audited Statements
$233,837
Total Revenue per Form 990
$233,837
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$156,379
Other Expenses$67,235
Total Fundraising Expense$5,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,992$49,932$1,906$138,830
Occupancy$19,932--$19,932
Payroll Taxes$10,926$6,379$244$17,549
Fees for Services Accounting$7,714$2,755$551$11,020
Fees for Services Other$10,407--$10,407
Office Expenses$4,791$165$97$5,053
Travel$3,278--$3,278
Insurance$646$646-$1,292
Depreciation Depletion$775$137-$912
Other Expenses$184$283$3,134$467
All Other Expenses$105$105-$210
Total Functional Expenses$156,838$60,800$5,976$223,614

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$223,614
Total Expenses per Audited Statements$223,614
Total Expenses per Form 990$223,614
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
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
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

Board of director treasurer will review prior to submission.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mediation & Restorative Services
EIN
38-3214950
Phone
2317276001
Address
27 E CLAY AVE, MUSKEGON, MI 49442

Signing Officer

Name
Judge Neil Mullally
Title
President
Phone
2317276001
Signed
2015-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judge Neil Mullally
Formed
1994
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
4
Volunteers
46

Preparer

Firm
Accurso & Associates Pc
Address
1625 W BIG BEAVER RD SUITE C, TROY, MI 48084-3538
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

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/Desc1CONTRACT INCOME
IRS990/ProgramServiceRevenueGrp/Desc2MEDIATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019960
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119905
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28304
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119905
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28304
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATE THE PUBLIC ABOUT ANGER MANAGEMENT AND CONFLICT RESOLUTION SKILLS THROUGH WORKSHOPS; REACHING APPROXIMATELY 1000 PEOPLE PER YEAR
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt088956
IRS990/ProgSrvcAccomActy2Grp/GrantAmt088956
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0192085
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06
IRS990/PYOtherExpensesAmt075764
IRS990/PYProgramServiceRevenueAmt087156
IRS990/PYRevenuesLessExpensesAmt06192
IRS990/PYSalariesCompEmpBnftPaidAmt0197291
IRS990/PYTotalExpensesAmt0273055
IRS990/PYTotalRevenueAmt0279247
IRS990/ReconcilationRevenueExpnssAmt010223
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0185660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0192085
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0235256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0237405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0204197
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01054603
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0160
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0281
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt048169
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportPY170Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt01054603
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0185660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0192085
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0235256
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0237405
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0204197
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01054603
IRS990ScheduleA/TotalSupportAmt01054884
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/ExpensesSubtotalAmt0223614
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01599
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016660
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018259
IRS990ScheduleD/RevenueSubtotalAmt0233837
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01599
IRS990ScheduleD/TotalExpensesPerForm990Amt0223614
IRS990ScheduleD/TotalRevenuePerForm990Amt0233837
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0233837
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0223614
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt2BOARD OF DIRECTOR TREASURER WILL REVIEW PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt074024
IRS990/TotalAssetsEOYAmt086759
IRS990/TotalAssetsGrp/BOYAmt074024
IRS990/TotalAssetsGrp/EOYAmt086759
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0185660
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05976
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060800
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0156838
IRS990/TotalFunctionalExpensesGrp/TotalAmt0223614
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010758
IRS990/TotalLiabilitiesEOYAmt013270
IRS990/TotalLiabilitiesGrp/BOYAmt010758
IRS990/TotalLiabilitiesGrp/EOYAmt013270
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt063266
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt073489
IRS990/TotalProgramServiceExpensesAmt0156838
IRS990/TotalProgramServiceRevenueAmt048169
IRS990/TotalRevenueGrp/ExclusionAmt08
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048169
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0233837
IRS990/TotalVolunteersCnt046
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt074024
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt086759
IRS990/TravelGrp/ProgramServicesAmt03278
IRS990/TravelGrp/TotalAmt03278
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt063266
IRS990/UnrestrictedNetAssetsGrp/EOYAmt073489
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0900 TERRACE STREET
IRS990/USAddress/CityNm0MUSKEGON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049442
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0MEDIATEWESTMICHIGAN
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDGE NEIL MULLALLY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02317276001
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MEDIATION & RESTORATIVE SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0MEDI
ReturnHeader/Filer/EIN0383214950

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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
2014Detailed filing. Detailed filing data is available for this year.$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