Civic Intelligence

Mediation West

990 • Fiscal year 2018 • EIN 47-0751515

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 01, 2018

615 S Beltline Hwy W PO Box 427Scottsbluff, NE 69361

(308) 635-2002

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

8th percentile

-55%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$27,592

Down $33,281 (-55%) from 2017

Net Assets

Down

$27,458

Down $33,415 (-55%) from 2017

Liabilities

Up

$134

Up $134 from 2017

Revenue

Up

$243,592

Up $28,853 (+13%) from 2017

Expenses

Up

$277,007

Up $77,789 (+39%) from 2017

Net Income

Down

-$33,415

Down $48,936 (-315%) from 2017

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $14,357Liabilities 2011: $3,856Net Assets 2011: $10,5012011Assets 2012: $7,535Liabilities 2012: $3,319Net Assets 2012: $4,2162012Assets 2013: $10,468Liabilities 2013: $1,055Net Assets 2013: $9,4132013Assets 2014: $28,636Net Assets 2014: $28,6362014Assets 2015: $25,347Liabilities 2015: $0Net Assets 2015: $25,3472015Assets 2016: $43,828Liabilities 2016: $0Net Assets 2016: $43,8282016Assets 2017: $60,873Liabilities 2017: $0Net Assets 2017: $60,8732017Assets 2018: $27,592Liabilities 2018: $134Net Assets 2018: $27,4582018Assets 2019: $14,731Liabilities 2019: $1,419Net Assets 2019: $13,3122019Assets 2020: $43,659Liabilities 2020: $34,827Net Assets 2020: $8,8322020Assets 2021: $58,129Liabilities 2021: $815Net Assets 2021: $57,3142021Assets 2022: $47,370Liabilities 2022: $32,513Net Assets 2022: $14,8572022Assets 2023: $11,441Liabilities 2023: $8,821Net Assets 2023: $2,6202023Assets 2024: $39,787Liabilities 2024: $983Net Assets 2024: $38,8042024

Highlighted filing

2018

Assets$27,592
Liabilities$134
Net Assets$27,458

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $136,767Expenses 2011: $140,417Net Income 2011: -$3,6502011Revenue 2012: $138,739Expenses 2012: $145,024Net Income 2012: -$6,2852012Revenue 2013: $142,036Expenses 2013: $136,939Net Income 2013: $5,0972013Revenue 2014: $170,504Expenses 2014: $151,281Net Income 2014: $19,2232014Revenue 2015: $155,589Expenses 2015: $158,878Net Income 2015: -$3,2892015Revenue 2016: $188,435Expenses 2016: $169,954Net Income 2016: $18,4812016Revenue 2017: $214,739Expenses 2017: $199,218Net Income 2017: $15,5212017Revenue 2018: $243,592Expenses 2018: $277,007Net Income 2018: -$33,4152018Revenue 2019: $287,570Expenses 2019: $301,716Net Income 2019: -$14,1462019Revenue 2020: $282,287Expenses 2020: $286,767Net Income 2020: -$4,4802020Revenue 2021: $341,546Expenses 2021: $293,064Net Income 2021: $48,4822021Revenue 2022: $227,948Expenses 2022: $269,968Net Income 2022: -$42,0202022Revenue 2023: $258,525Expenses 2023: $271,055Net Income 2023: -$12,5302023Revenue 2024: $344,686Expenses 2024: $306,141Net Income 2024: $38,5452024

Highlighted filing

2018

Revenue$243,592
Expenses$277,007
Net Income-$33,415
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 1, 2018
Return Version
2017v2.3
Gross Receipts
$243,592
Mission and Program Overview

Mission

Mediation west aka the center for confilct resolution serves individuals and business in resolving disputes through mediation services.

Mediation west aka the center for conflict resolution serves individuals and businesses in resolving disputes through mediation services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$52,265$17,991▼ $34,274
Land, Buildings, and Equipment, Net$7,448$6,426▼ $1,022
Total Assets$60,873$27,592▼ $33,281
Other Assets Total$1,160$3,175▲ $2,015
Liabilities
Accounts Payable and Accrued Expenses-$134-
Total Liabilities$0$134▲ $134
Net Assets / Fund Balance
Unrestricted Net Assets$60,873$27,458▼ $33,415
Total Net Assets Fund Balance$60,873$27,458▼ $33,415
Total Liabilities and Net Assets / Fund Balance$60,873$27,592▼ $33,281

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,426$11,449$17,875
Other Assets Org$3,175--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Becca TompkinsPresident
Becky StittVice-president
Ashley FertigDirector
George HolthusDirector
Irene NorthDirector
Jon WebbDirector
Kelsey YorkDirector
Lance KiteDirector
Mario ChavezDirector
Megan DockeryDirector
Robert HippeSec/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$177,347
Program Service Revenue
$62,522
Investment Income
$112
Other Revenue
$3,611
Change in Net Assets
$-33,415

Audited Revenue Reconciliation

Revenue per Audited Statements
$243,592
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$243,592
Total Revenue per Form 990
$243,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$189,992
Other Expenses$87,015
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$145,100$19,599-$164,699
Occupancy$17,474$2,360-$19,834
All Other Expenses$10,828$3,018-$13,846
Payroll Taxes$12,019$1,623-$13,642
Other Salaries and Wages$10,444--$10,444
Office Expenses$7,224$2,158-$9,382
Travel$7,166$2,140-$9,306
Fees for Services Other$5,552$2,431-$7,983
Insurance$3,393$1,013-$4,406
Other Expenses$3,054$912-$3,966
Other Employee Benefits$1,063$144-$1,207
Depreciation Depletion-$1,022-$1,022
Advertising-$283-$283
Total Functional Expenses$237,519$39,488$0$277,007

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$277,007
Total Expenses per Audited Statements$277,007
Total Expenses per Form 990$277,007
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
No
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
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, Part VI, Section B, line 11B

The 990 was presented at the board meeting for board member approval.

Form 990, Part VI, Section B, line 12C

Board members and staff are required to review and complete a formal notice and waiver of conflict of interest form.

Form 990, Part VI, Section C, line 19

Policies and financial statements are available to the public upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Mediation West
EIN
47-0751515
Phone
3086352002
Address
615 S BELTLINE HWY W PO BOX 427, SCOTTSBLUFF, NE 69361

Signing Officer

Name
Charles a Lieske
Title
Executive Director
Phone
3086352002
Signed
2018-10-01

Organization Details

Principal Officer
Charles a Lieske
Formed
1991
Legal Domicile
Ne
Voting Board Members
11
Independent Board Members
11
Employees
8
Volunteers
0

Preparer

Firm
KSO CPA's PC
Address
404 E 25TH STREET, KEARNEY, NE 68847
Preparer
Jessica Dailey CPA
Phone
3082345565
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Under the modified cash basis of accounting, a comprehensive basis of accounting other than accounting principles generally accepted in the united states of america, the organization is required to evaluate the tax positions taken by the organization and recognize a tax liability (or 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. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization has open tax years subject to income tax examinations for years ending june 30, 2016, 2017, & 2018. The organization's policy is to include penalties and interest associated with income taxes as income tax expense and interest expense, respectively. The organization did not incur any penalties or interest on income taxes for the period being reported on.

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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/TotalRevenueColumnAmt062522
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0152283
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0144
IRS990/PYOtherExpensesAmt063195
IRS990/PYOtherRevenueAmt02848
IRS990/PYProgramServiceRevenueAmt059464
IRS990/PYRevenuesLessExpensesAmt015521
IRS990/PYSalariesCompEmpBnftPaidAmt0136023
IRS990/PYTotalExpensesAmt0199218
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0214739
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-33415
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt062522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0177347
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0152283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0133361
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0125973
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0137420
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0726384
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0112
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0144
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt076
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt040
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0435
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0239374
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03612
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02848
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0133
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0194
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0830
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07617
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98900
IRS990ScheduleA/PublicSupportPY170Pct00.99290
IRS990ScheduleA/PublicSupportTotal170Amt0726384
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0177347
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0152283
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0133361
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0125973
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0137420
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0726384
IRS990ScheduleA/TotalSupportAmt0734436
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt06426
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011449
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017875
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0277007
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03175
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RENTAL DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0243592
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, THE ORGANIZATION IS REQUIRED TO EVALUATE THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR 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. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS OPEN TAX YEARS SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS ENDING JUNE 30, 2016, 2017, & 2018. THE ORGANIZATION'S POLICY IS TO INCLUDE PENALTIES AND INTEREST ASSOCIATED WITH INCOME TAXES AS INCOME TAX EXPENSE AND INTEREST EXPENSE, RESPECTIVELY. THE ORGANIZATION DID NOT INCUR ANY PENALTIES OR INTEREST ON INCOME TAXES FOR THE PERIOD BEING REPORTED ON.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06426
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03175
IRS990ScheduleD/TotalExpensesPerForm990Amt0277007
IRS990ScheduleD/TotalRevenuePerForm990Amt0243592
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0243592
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0277007
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS PRESENTED AT THE BOARD MEETING FOR BOARD MEMBER APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS AND STAFF ARE REQUIRED TO REVIEW AND COMPLETE A FORMAL NOTICE AND WAIVER OF CONFLICT OF INTEREST FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt060873
IRS990/TotalAssetsEOYAmt027592
IRS990/TotalAssetsGrp/BOYAmt060873
IRS990/TotalAssetsGrp/EOYAmt027592
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0177347
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039488
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237519
IRS990/TotalFunctionalExpensesGrp/TotalAmt0277007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0134
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0134
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt060873
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt027458
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0237519
IRS990/TotalProgramServiceRevenueAmt062522
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0112
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt066133
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0243592
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt060873
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt027592
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02140
IRS990/TravelGrp/ProgramServicesAmt07166
IRS990/TravelGrp/TotalAmt09306
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt060873
IRS990/UnrestrictedNetAssetsGrp/EOYAmt027458
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0615 S BELTLINE HWY W PO BOX 427
IRS990/USAddress/CityNm0SCOTTSBLUFF
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd069361
IRS990/VotingMembersGoverningBodyCnt011

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$3.45$3.06$0.39
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.09$0.03$2.59$2.71$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.47$0.33$0.15$2.28$2.70$0.42
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.01$0.57$3.42$2.93$0.48
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.35$0.09$2.82$2.87$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.13$2.88$3.02$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.27$2.44$2.77$0.33
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$2.15$1.99$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$1.88$1.70$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$1.56$1.59$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.29$1.71$1.51$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.01$0.09$1.42$1.37$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.03$0.04$1.39$1.45$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.04$0.11$1.37$1.40$0.04