Civic Intelligence

Big Island Mediation

EIN 99-0343488 • 501(c)3 • Kamuela, HI

Profile

West hawaii mediation center's mission is to provide dispute resolution and education services to empower individuals and build communities that view conflict resolution as a catalyst for positive change. Through our mediation and education programs, whmc provides tools and opportunities for people to resolve their differences in a safe and neutral environment.

PO Box 7020Kamuela, HI 96743

whmediation.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

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

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

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

30th percentile

-11%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

45th percentile

-4.9%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

48th percentile

-2.9%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Down

$241,809

Down $45,961 (-16%) from 2024

Liabilities

Down

$27,625

Down $8,362 (-23%) from 2024

Net Assets

Down

$214,184

Down $37,599 (-15%) from 2024

Revenue

Down

$341,094

Down $68,098 (-17%) from 2024

Expenses

Up

$378,693

Up $10,355 (+2.8%) from 2024

Net Income

Down

-$37,599

Down $78,453 (-192%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $76,592Liabilities 2010: $23,758Net Assets 2010: $52,8342010Assets 2011: $90,817Liabilities 2011: $27,0852011Assets 2012: $129,933Liabilities 2012: $27,5682012Assets 2013: $179,953Liabilities 2013: $12,630Net Assets 2013: $167,3232013Assets 2014: $170,964Liabilities 2014: $30,267Net Assets 2014: $140,6972014Assets 2015: $184,245Liabilities 2015: $40,394Net Assets 2015: $143,8512015Assets 2016: $152,764Liabilities 2016: $28,411Net Assets 2016: $124,3532016Assets 2017: $94,850Liabilities 2017: $18,613Net Assets 2017: $76,2372017Assets 2018: $69,595Liabilities 2018: $25,109Net Assets 2018: $44,4862018Assets 2019: $85,777Liabilities 2019: $18,019Net Assets 2019: $67,7582019Assets 2020: $137,580Liabilities 2020: $51,702Net Assets 2020: $85,8782020Assets 2021: $167,810Liabilities 2021: $53,672Net Assets 2021: $114,1382021Assets 2022: $233,700Liabilities 2022: $45,412Net Assets 2022: $188,2882022Assets 2023: $267,387Liabilities 2023: $56,458Net Assets 2023: $210,9292023Assets 2024: $287,770Liabilities 2024: $35,987Net Assets 2024: $251,7832024Assets 2025: $241,809Liabilities 2025: $27,625Net Assets 2025: $214,1842025

Highlighted filing

2025

Assets$241,809
Liabilities$27,625
Net Assets$214,184

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $106,541Expenses 2010: $104,031Net Income 2010: $2,5102010Revenue 2011: $152,585Expenses 2011: $141,687Net Income 2011: $10,8982011Revenue 2012: $192,139Expenses 2012: $153,506Net Income 2012: $38,6332012Expenses 2013: $224,6302013Revenue 2014: $274,950Expenses 2014: $301,576Net Income 2014: -$26,6262014Revenue 2015: $330,128Expenses 2015: $326,974Net Income 2015: $3,1542015Revenue 2016: $277,190Expenses 2016: $296,688Net Income 2016: -$19,4982016Revenue 2017: $241,977Expenses 2017: $290,093Net Income 2017: -$48,1162017Revenue 2018: $235,818Expenses 2018: $267,569Net Income 2018: -$31,7512018Revenue 2019: $257,277Expenses 2019: $234,005Net Income 2019: $23,2722019Revenue 2020: $263,005Expenses 2020: $244,885Net Income 2020: $18,1202020Revenue 2021: $255,975Expenses 2021: $227,715Net Income 2021: $28,2602021Revenue 2022: $416,621Expenses 2022: $342,471Net Income 2022: $74,1502022Revenue 2023: $361,553Expenses 2023: $338,912Net Income 2023: $22,6412023Revenue 2024: $409,192Expenses 2024: $368,338Net Income 2024: $40,8542024Revenue 2025: $341,094Expenses 2025: $378,693Net Income 2025: -$37,5992025

Highlighted filing

2025

Revenue$341,094
Expenses$378,693
Net Income-$37,599

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.42$0.28$2.14$3.41$3.79$0.38
2024Detailed filing. Detailed filing data is available for this year.$2.88$0.36$2.52$4.09$3.68$0.41
2023Detailed filing. Detailed filing data is available for this year.$2.67$0.56$2.11$3.62$3.39$0.23
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.45$1.88$4.17$3.42$0.74
2021Detailed filing. Detailed filing data is available for this year.$1.68$0.54$1.14$2.56$2.28$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.52$0.86$2.63$2.45$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.18$0.68$2.57$2.34$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.70$0.25$0.44$2.36$2.68$0.32
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.19$0.76$2.42$2.90$0.48
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.28$1.24$2.77$2.97$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.84$0.40$1.44$3.30$3.27$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.30$1.41$2.75$3.02$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.13$1.67$2.25
2012Summary only. Only limited summary data is available for this year.$1.30$0.28$1.92$1.54$0.39
2011Summary only. Only limited summary data is available for this year.$0.91$0.27$1.53$1.42$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.24$0.53$1.07$1.04$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 3, 2025
Return Version
2024v5.0
Gross Receipts
$346,784
Mission and Program Overview

Mission

West hawaii mediation center's mission is to provide dispute resolution and education services to empower individuals and build communities that view conflict resolution as a catalyst for positive change. Through our mediation and education programs, whmc provides tools and opportunities for people to resolve their differences in a safe and neutral environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$158,458$137,133▼ $21,325
Pledges and Grants Receivable$4,730$50,000▲ $45,270
Cash and Non-Interest-Bearing Accounts$112,075$44,954▼ $67,121
Prepaid Expenses and Deferred Charges$6,555$6,634▲ $79
Accounts Receivable$1,440$2,163▲ $723
Land, Buildings, and Equipment, Net$2,638$925▼ $1,713
Total Assets$287,770$241,809▼ $45,961
Other Assets Total$1,874--
Liabilities
Accounts Payable and Accrued Expenses$34,113$27,625▼ $6,488
Other Liabilities$1,874--
Total Liabilities$35,987$27,625▼ $8,362
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,783$210,559▼ $6,224
Net Assets With Donor Restrictions$35,000$3,625▼ $31,375
Total Net Assets Fund Balance$251,783$214,184▼ $37,599
Total Liabilities and Net Assets / Fund Balance$287,770$241,809▼ $45,961

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$11,380$11,380
Equipment$925$9,323$10,248
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eric PaulExecutive DiFT$62,252$62,252

Board Members and Trustees

NameTitle
Charles GreenfieldPresident
George WinchellDirector
Sean DuimDirector
Charlene NishidaPres/vice Pr
Nelson George Hairston JrSecretary
Paul DarrTreasurer
Stephanie BeebyVice Pres/di
Revenue and Support

Revenue Composition

Contributions and Grants
$261,681
Program Service Revenue
$73,591
Investment Income
$3,397
Other Revenue
$2,425
All Other Contributions
$203,429
Change in Net Assets
$-37,599

Audited Revenue Reconciliation

Revenue per Audited Statements
$341,094
Revenue Not Reported on Form 990
$272,700
Total Revenue per Audited Statements
$613,794
Total Revenue per Form 990
$341,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$290,976
Other Expenses$87,717
Total Fundraising Expense$20,537
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$144,217$27,734$12,942$184,893
Current Officers, Directors, Trustees, and Key Employees$48,557$9,338$4,358$62,253
Occupancy$27,471$16,916-$44,387
Payroll Taxes$17,463$3,358$1,567$22,388
Other Employee Benefits$16,725$3,216$1,501$21,442
Fees for Services Accounting-$11,736-$11,736
Advertising$2,979--$2,979
Insurance-$2,648-$2,648
Office Expenses$1,826$783-$2,609
All Other Expenses$1,497$1,091-$2,588
Other Expenses$1,883$362$169$2,414
Depreciation Depletion$1,028$684-$1,712
Travel$1,627--$1,627
Fees for Services Other-$727-$727
Information Technology-$58-$58
Total Functional Expenses$279,505$78,651$20,537$378,693

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$651,393
Expenses per Audited Statements$378,693
Total Expenses per Form 990$378,693
Expenses Not Reported on Form 990$272,700
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,115
Fundraising Direct Expenses$5,690
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
Audit committee
Yes
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the treasurer and executive director. A copy is provided to the board of directors prior to filing.

Form 990, Page 6, Part VI, Line 15A

The board compensation committee approves the executive director's performance and salary using market surveys.

Form 990, Page 6, Part VI, Line 15B

The board compensation committee approves all salaries using market surveys.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Big Island Mediation
EIN
99-0343488
Phone
8088855525
Address
PO BOX 7020, KAMUELA, HI 96743
Doing Business As
West Hawaii Mediation Center

Signing Officer

Name
Eric Paul
Title
Executive Director
Phone
8088855525
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlene Nishida
Formed
1999
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
64

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

West hawaii mediation center's mission is to provide dispute resolution and education services to empower individuals and build communities that view conflict resolution as a catalyst for positive change. Through our mediation and education programs, whmc provides tools and opportunities for people to resolve their differences in a safe and neutral environment.

Form 990, Page 2, Part III, Line 4B

Whmc's peer mediation program is designed to train students of the same age group to use mediation techniques to resolve disputes between their peers. The goal is to provide a safe space where students can talk about their issues and, hopefully, work towards a win-win solution for both disputants. The program empowers participants by improving their self-esteem, leadership and conflict resolution skills while simultaneously helping to decrease violence and create a greater sense of peace and security within the school community. For fiscal year ending june 30, 2025, our peer mediation program held training 6 schools. We trained 177 students to be peer mediators who conducted 87 mediations. 52% of students report using conflict resolution skills outside the classroom setting, while 81% of mediation referrals came from the students themselves.

Form 990, Page 2, Part III, Line 4C

West hawaii mediation center offers victim offender conferencing options to juveniles and adults caught in the criminal legal system. Voc processes bring victims and offenders of crime or harm together in a unique face-to-face meeting. These conferences are led by trained volunteers that focus on victims needs and offender responsibilities. Voc represents a community driven restorative justice process in which those most harmed by an act may express their feelings, the impact, seek answers, and give input to a restitution and accountability process. Voc acts as a diversionary program that helps unclog an overflow of cases in the judicial system (thus aiding the courts), gives voice to victims who may not have a chance to be heard, and creates appropriate levels of accountability for adult and youth offenders.

Financial Statement Notes

Schedule D, Page 3, Part X

Big island mediation, inc., dba west hawaii mediation center, inc. Is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2025. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the attorney general for the state of hawaii. The organization is generally no longer subject to examination by the internal revenue service for years before 2022.

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IRS990/Desc0GENERAL MEDIATION PROGRAM. IN FISCAL YEAR 2024-2025, WHMC PROVIDED MEDIATION SERVICES FOR 256 CASES (IN 116 OTHER-REFERRED AND 140 COURT- REFERRED CASES). WE SERVED 566 UNDUPLICATED CLIENTS USING 39 VOLUNTEER MEDIATORS. ALL OF WHMCS COMMUNITY MEDIATION SERVICES ARE OFFERED ON A SLIDING SCALE FEE STRUCTURE, AND NO ONE IS TURNED AWAY DUE TO AN INABILITY TO PAY.
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IRS990/MissionDesc0WEST HAWAII MEDIATION CENTER'S MISSION IS TO PROVIDE DISPUTE RESOLUTION AND EDUCATION SERVICES TO EMPOWER INDIVIDUALS AND BUILD COMMUNITIES THAT VIEW CONFLICT RESOLUTION AS A CATALYST FOR POSITIVE CHANGE. THROUGH OUR MEDIATION AND EDUCATION PROGRAMS, WHMC PROVIDES TOOLS AND OPPORTUNITIES FOR PEOPLE TO RESOLVE THEIR DIFFERENCES IN A SAFE AND NEUTRAL ENVIRONMENT.
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IRS990/ProgSrvcAccomActy2Grp/Desc0WHMC'S PEER MEDIATION PROGRAM IS DESIGNED TO TRAIN STUDENTS OF THE SAME AGE GROUP TO USE MEDIATION TECHNIQUES TO RESOLVE DISPUTES BETWEEN THEIR PEERS. THE GOAL IS TO PROVIDE A SAFE SPACE WHERE STUDENTS CAN TALK ABOUT THEIR ISSUES AND, HOPEFULLY, WORK TOWARDS A WIN-WIN SOLUTION FOR BOTH DISPUTANTS. THE PROGRAM EMPOWERS PARTICIPANTS BY IMPROVING THEIR SELF-ESTEEM, LEADERSHIP AND CONFLICT RESOLUTION SKILLS WHILE SIMULTANEOUSLY HELPING TO DECREASE VIOLENCE AND CREATE A GREATER SENSE OF PEACE AND SECURITY WITHIN THE SCHOOL COMMUNITY. FOR FISCAL YEAR ENDING JUNE 30, 2025, OUR PEER MEDIATION PROGRAM HELD TRAINING 6 SCHOOLS. WE TRAINED 177 STUDENTS TO BE PEER MEDIATORS WHO CONDUCTED 87 MEDIATIONS. 52% OF STUDENTS REPORT USING CONFLICT RESOLUTION SKILLS OUTSIDE THE CLASSROOM SETTING, WHILE 81% OF MEDIATION REFERRALS CAME FROM THE STUDENTS THEMSELVES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WEST HAWAII MEDIATION CENTER OFFERS VICTIM OFFENDER CONFERENCING OPTIONS TO JUVENILES AND ADULTS CAUGHT IN THE CRIMINAL LEGAL SYSTEM. VOC PROCESSES BRING VICTIMS AND OFFENDERS OF CRIME OR HARM TOGETHER IN A UNIQUE FACE-TO-FACE MEETING. THESE CONFERENCES ARE LED BY TRAINED VOLUNTEERS THAT FOCUS ON VICTIMS NEEDS AND OFFENDER RESPONSIBILITIES. VOC REPRESENTS A COMMUNITY DRIVEN RESTORATIVE JUSTICE PROCESS IN WHICH THOSE MOST HARMED BY AN ACT MAY EXPRESS THEIR FEELINGS, THE IMPACT, SEEK ANSWERS, AND GIVE INPUT TO A RESTITUTION AND ACCOUNTABILITY PROCESS. VOC ACTS AS A DIVERSIONARY PROGRAM THAT HELPS UNCLOG AN OVERFLOW OF CASES IN THE JUDICIAL SYSTEM (THUS AIDING THE COURTS), GIVES VOICE TO VICTIMS WHO MAY NOT HAVE A CHANCE TO BE HEARD, AND CREATES APPROPRIATE LEVELS OF ACCOUNTABILITY FOR ADULT AND YOUTH OFFENDERS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BIG ISLAND MEDIATION, INC., DBA WEST HAWAII MEDIATION CENTER, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2025. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WEST HAWAII MEDIATION CENTER'S MISSION IS TO PROVIDE DISPUTE RESOLUTION AND EDUCATION SERVICES TO EMPOWER INDIVIDUALS AND BUILD COMMUNITIES THAT VIEW CONFLICT RESOLUTION AS A CATALYST FOR POSITIVE CHANGE. THROUGH OUR MEDIATION AND EDUCATION PROGRAMS, WHMC PROVIDES TOOLS AND OPPORTUNITIES FOR PEOPLE TO RESOLVE THEIR DIFFERENCES IN A SAFE AND NEUTRAL ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WHMC'S PEER MEDIATION PROGRAM IS DESIGNED TO TRAIN STUDENTS OF THE SAME AGE GROUP TO USE MEDIATION TECHNIQUES TO RESOLVE DISPUTES BETWEEN THEIR PEERS. THE GOAL IS TO PROVIDE A SAFE SPACE WHERE STUDENTS CAN TALK ABOUT THEIR ISSUES AND, HOPEFULLY, WORK TOWARDS A WIN-WIN SOLUTION FOR BOTH DISPUTANTS. THE PROGRAM EMPOWERS PARTICIPANTS BY IMPROVING THEIR SELF-ESTEEM, LEADERSHIP AND CONFLICT RESOLUTION SKILLS WHILE SIMULTANEOUSLY HELPING TO DECREASE VIOLENCE AND CREATE A GREATER SENSE OF PEACE AND SECURITY WITHIN THE SCHOOL COMMUNITY. FOR FISCAL YEAR ENDING JUNE 30, 2025, OUR PEER MEDIATION PROGRAM HELD TRAINING 6 SCHOOLS. WE TRAINED 177 STUDENTS TO BE PEER MEDIATORS WHO CONDUCTED 87 MEDIATIONS. 52% OF STUDENTS REPORT USING CONFLICT RESOLUTION SKILLS OUTSIDE THE CLASSROOM SETTING, WHILE 81% OF MEDIATION REFERRALS CAME FROM THE STUDENTS THEMSELVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WEST HAWAII MEDIATION CENTER OFFERS VICTIM OFFENDER CONFERENCING OPTIONS TO JUVENILES AND ADULTS CAUGHT IN THE CRIMINAL LEGAL SYSTEM. VOC PROCESSES BRING VICTIMS AND OFFENDERS OF CRIME OR HARM TOGETHER IN A UNIQUE FACE-TO-FACE MEETING. THESE CONFERENCES ARE LED BY TRAINED VOLUNTEERS THAT FOCUS ON VICTIMS NEEDS AND OFFENDER RESPONSIBILITIES. VOC REPRESENTS A COMMUNITY DRIVEN RESTORATIVE JUSTICE PROCESS IN WHICH THOSE MOST HARMED BY AN ACT MAY EXPRESS THEIR FEELINGS, THE IMPACT, SEEK ANSWERS, AND GIVE INPUT TO A RESTITUTION AND ACCOUNTABILITY PROCESS. VOC ACTS AS A DIVERSIONARY PROGRAM THAT HELPS UNCLOG AN OVERFLOW OF CASES IN THE JUDICIAL SYSTEM (THUS AIDING THE COURTS), GIVES VOICE TO VICTIMS WHO MAY NOT HAVE A CHANCE TO BE HEARD, AND CREATES APPROPRIATE LEVELS OF ACCOUNTABILITY FOR ADULT AND YOUTH OFFENDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE TREASURER AND EXECUTIVE DIRECTOR. A COPY IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD COMPENSATION COMMITTEE APPROVES THE EXECUTIVE DIRECTOR'S PERFORMANCE AND SALARY USING MARKET SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD COMPENSATION COMMITTEE APPROVES ALL SALARIES USING MARKET SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
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