Civic Intelligence

Community Mediation

EIN 52-2302895 • 501(c)3 • Chestertown, MD

Profile

Mediation and conflict resolution services

PO Box 692Chestertown, MD 21620

cmusmediation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

32nd percentile

-19%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

-13%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$74,331

Down $17,929 (-19%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$74,331

Down $17,929 (-19%) from 2024

Revenue

Down

$146,462

Down $22,546 (-13%) from 2024

Expenses

Up

$164,391

Up $15,394 (+10%) from 2024

Net Income

Down

-$17,929

Down $37,940 (-190%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2010: $11,882Liabilities 2010: $471Net Assets 2010: $11,4112010Assets 2011: $13,886Net Assets 2011: $13,8862011Assets 2012: $2,501Liabilities 2012: $02012Assets 2013: $24,113Liabilities 2013: $0Net Assets 2013: $24,1132013Assets 2014: $26,288Liabilities 2014: $0Net Assets 2014: $26,2882014Assets 2015: $28,763Liabilities 2015: $0Net Assets 2015: $28,7632015Assets 2016: $15,809Liabilities 2016: $0Net Assets 2016: $15,8092016Assets 2017: $21,242Liabilities 2017: $0Net Assets 2017: $21,2422017Assets 2018: $29,193Liabilities 2018: $1,182Net Assets 2018: $28,0112018Assets 2019: $17,091Liabilities 2019: $98Net Assets 2019: $16,9932019Assets 2020: $41,151Liabilities 2020: $21,344Net Assets 2020: $19,8072020Assets 2021: $43,433Liabilities 2021: $21,344Net Assets 2021: $22,0892021Assets 2022: $32,442Liabilities 2022: $0Net Assets 2022: $32,4422022Assets 2023: $72,249Liabilities 2023: $0Net Assets 2023: $72,2492023Assets 2024: $92,260Liabilities 2024: $0Net Assets 2024: $92,2602024Assets 2025: $74,331Liabilities 2025: $0Net Assets 2025: $74,3312025

Highlighted filing

2025

Assets$74,331
Liabilities$0
Net Assets$74,331

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $101,1542010Revenue 2011: $114,366Expenses 2011: $111,889Net Income 2011: $2,4772011Revenue 2012: $94,994Expenses 2012: $106,397Net Income 2012: -$11,4032012Expenses 2013: $111,6732013Revenue 2014: $123,637Expenses 2014: $121,462Net Income 2014: $2,1752014Revenue 2015: $123,978Expenses 2015: $121,503Net Income 2015: $2,4752015Revenue 2016: $132,366Expenses 2016: $145,320Net Income 2016: -$12,9542016Revenue 2017: $148,652Expenses 2017: $143,219Net Income 2017: $5,4332017Revenue 2018: $165,749Expenses 2018: $158,980Net Income 2018: $6,7692018Revenue 2019: $159,804Expenses 2019: $170,822Net Income 2019: -$11,0182019Revenue 2020: $151,609Expenses 2020: $148,795Net Income 2020: $2,8142020Revenue 2021: $304,819Expenses 2021: $302,537Net Income 2021: $2,2822021Revenue 2022: $180,559Expenses 2022: $170,206Net Income 2022: $10,3532022Revenue 2023: $171,972Expenses 2023: $132,165Net Income 2023: $39,8072023Revenue 2024: $169,008Expenses 2024: $148,997Net Income 2024: $20,0112024Revenue 2025: $146,462Expenses 2025: $164,391Net Income 2025: -$17,9292025

Highlighted filing

2025

Revenue$146,462
Expenses$164,391
Net Income-$17,929

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.00$0.74$1.46$1.64$0.18
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$1.69$1.49$0.20
2023Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$1.72$1.32$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.00$0.32$1.81$1.70$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.21$0.22$3.05$3.03$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.21$0.20$1.52$1.49$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.00$0.17$1.60$1.71$0.11
2018Summary only. Only limited summary data is available for this year.$0.29$0.01$0.28$1.66$1.59$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$1.49$1.43$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.32$1.45$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$1.24$1.22$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$1.24$1.21$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$1.12
2012Summary only. Only limited summary data is available for this year.$0.03$0.00$0.95$1.06$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.14$1.14$1.12$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.00$0.11$1.01
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$169,008
Mission and Program Overview

Mission

Organization Provided Community Mediation and Conflict Resolution Services in the Mid-Shore Area of Maryland. Also, Provided Public Information about the Organization Services and Encouraged the Use of its Services.

See Schedule O We provide all communities in Kent and Queen Annes counties in Maryland with mediation, education and training to promote self-determination, awareness and involvement in resolving conflict.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$70,850$92,260▲ $21,410
Prepaid Expenses and Deferred Charges$1,399--
Total Assets$72,249$92,260▲ $20,011
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$72,249$92,260▲ $20,011
Total Net Assets Fund Balance$72,249$92,260▲ $20,011
Total Liabilities and Net Assets / Fund Balance$72,249$92,260▲ $20,011

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,795$8,795
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave AirelChair
David LaMotteDirector
David TobinDirector
Deyanira MurgaDirector
Janice FeeleyDirector
Ryan KilloughDirector
Valerie GS HirschSecretary
Laura ConnorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$168,925
Program Service Revenue
$0
Investment Income
$83
Other Revenue
$0
All Other Contributions
$148,925
Change in Net Assets
$20,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$113,429
Other Expenses$35,568
Total Fundraising Expense$5,141
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,203$4,087$2,452$81,742
Payroll Taxes$29,152$1,584$951$31,687
Occupancy$10,830$570-$11,400
Fees for Services Other$3,746$204$122$4,072
Other Expenses$2,959$161$96$3,216
Insurance$2,694$142-$2,836
Advertising$1,307--$1,307
Information Technology$1,120$61$36$1,217
Office Expenses$854$46$28$928
Travel$761--$761
Total Functional Expenses$136,744$7,112$5,141$148,997
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
PPP Loan Not Yet Forgiven at 6-30-2021-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section Line 11B, Line Line 11B Organization Process to Review the Form 990

Reviewed by the Executive Director and the Treasurer

Form 990, Part VI, Line Line 15A-Compensation Process for top officials

Reviewed by Board of Directors

Form 990, Part VI, Line Line 19 - Governing Documents Disclosure explanation

Upon Request

Filing and Contact Details

Filer

Filer Name
Community Mediation Upper Shore Inc
EIN
52-2302895
Phone
4108109188
Address
PO Box 692, Chestertown, MD 21620

Signing Officer

Name
David Airel
Title
Chair
Phone
4108109188
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Airel
Formed
2002
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Richard C Graves CPA LLC
Address
103 Lawyers Row Suite 101, Centreville, MD 21617
Preparer
Richard C Graves CPA
Phone
4107588785
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1 - Organization Mission

The mission of Community Mediation Upper Shore, Inc. CMUS is to provide all communities in Kent and Queen Annes counties in Maryland with mediation, education and training to promote self-determination, awareness and involvement in resolving conflict.

Form 990, Part III, Line Line 4D All other Accomplishments

Organization provided community mediation and conflict resolution services in the Mid-Shore area of Maryland. Also, provided public information about the organizations services and encouraged the use of its services

Raw XML Appendix371 raw XML fields

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

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum04108109188
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IRS990/BooksInCareOfDetail/USAddress/CityNm0Chestertown
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Janice Feeley
IRS990/Form990PartVIISectionAGrp/PersonNm1Ryan Killough
IRS990/Form990PartVIISectionAGrp/PersonNm2Laura Connor
IRS990/Form990PartVIISectionAGrp/PersonNm3Valerie GS Hirsch
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IRS990/Form990PartVIISectionAGrp/PersonNm5David LaMotte
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPP Loan Not Yet Forgiven at 6-30-2021
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The mission of Community Mediation Upper Shore, Inc. CMUS is to provide all communities in Kent and Queen Annes counties in Maryland with mediation, education and training to promote self-determination, awareness and involvement in resolving conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization provided community mediation and conflict resolution services in the Mid-Shore area of Maryland. Also, provided public information about the organizations services and encouraged the use of its services
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Reviewed by the Executive Director and the Treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Reviewed by Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon Request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1 - Organization Mission
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line Line 4D All other Accomplishments
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section Line 11B, Line Line 11B Organization Process to Review the Form 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line Line 15A-Compensation Process for top officials
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line Line 19 - Governing Documents Disclosure explanation
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IRS990/USAddress/AddressLine1Txt0100 North Cross St
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David Airel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum04108109188
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Community Mediation Upper Shore Inc
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0522302895
ReturnHeader/Filer/PhoneNum04108109188
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 692
ReturnHeader/Filer/USAddress/CityNm0Chestertown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021620
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0542112351
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Richard C Graves CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0103 Lawyers Row Suite 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Centreville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021617
ReturnHeader/PreparerPersonGrp/PhoneNum04107588785
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Richard C Graves CPA
ReturnHeader/ReturnTs02025-05-15T04:29:40-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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