Community Mediation INC

IRS exemption revoked

Hamden, CT501(c)(3)Crime & LegalEIN 06-1039800Revenue $259K in FY2022

On file with the IRScmediation.org1253 Whitney Ave, 06517-2812 · Hamden, CTTax-exempt since Aug 1981Publicly supported charity — 170(b)(1)(A)(vi)

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Community Mediation helps people, organizations, and communities transform conflict into constructive solutions through Mediation, facilitation, and training.

97¢ of each $1 spent went to programs.
$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $49K a year · 14% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 21% of spending
Top officer’s pay higher than 63% of similar orgs
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $20K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$105
0.05% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$259K
-35% vs prior year
Spent
$385K
To programs
97%
Net assets
$231K
By yearFY2020–FY2022
Revenue
$259K
FY2022▼ -35%
Tap a bar for its year
Revenue by fiscal year
FY2020$395K
FY2021$397K
FY2022$259K
Expenses
$385K
FY2022▲ +38%
Tap a bar for its year
Expenses by fiscal year
FY2020$241K
FY2021$280K
FY2022$385K
Net assets
$231K
FY2022▼ -35%
Tap a bar for its year
Net assets by fiscal year
FY2020$239K
FY2021$357K
FY2022$231K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Aug 1981.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $372K Management & general 3% · $13K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $83K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$82,725Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Rashanda McCollum’s $83K as Executive Director is at the 63rd percentile of top reported officer pay among 1404 $100K–1M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Transforms conflict into solutions through mediation, facilitation, and training.

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Provided by the organization

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1 program · $372K · in their own filed words · FY2022
01

Community mediation is the fiscal sponsor for student for educational justicestudents for educational justicevision and mission statementsstudents for educational justice envisions a just education system and an equitable society in which all people understand the history of race in the united states, and are actively committed to…

$372Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2020
Yale UniversityFY2020$10K
Total grants receivedfrom 2 funders$20K
Grants paid · 1 grant · $8K · 2020–2020
Unitemized GrantFY2020$7,500

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$259K
Ln 12
Gifts and grantsLn 1h$258K
Investment incomeLn 3$469
Money outPt IX
$385K
Ln 25
Programscol B$372K
Managementcol C$13K
Owns and owesPt X
$231K
net assets · Ln 32
Cash and savingsLn 1–2$226K
Total assetsLn 16$231K
LiabilitiesLn 26$105
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$258K
Investment incomeLn 3$469
Total revenueLn 12$259K
Assets in detailPt X, end of year
CashLn 1$21K
SavingsLn 2$205K
Cash and savings togetherLn 1–2$226K
Total assetsLn 16$231K
LiabilitiesLn 26$105
Net assetsLn 32$231K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$304K$226K
Total assetsLn 16$359K$231K
LiabilitiesLn 26$3K$105
Net assetsLn 32$357K$231K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$83K$83K
Other salaries and wagesLn 7$172K$172K
Other employee benefitsLn 9$40K$40K
Payroll taxesLn 10$20K$20K
Accounting feesLn 11c$11K$11K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$10K$9K$775
OccupancyLn 16$13K$13K
TravelLn 17$10K$10K
Conferences, conventions and meetingsLn 19$11K$11K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$11K$11K
All other expensesLn 24e$700$700
Total functional expensesLn 25$385K$372K$13K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $259K$385K−$126K$231K 990 PDF
FY2021 $397K$280K$117K$357K 990 PDF
FY2020 $395K$241K$155K$239K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $258,954 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $395,412$258,485
I-9 Program service revenuePrior year $866$0
I-10 Investment incomePrior year $656$469
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $396,934$258,954
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $207,382$315,393
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $72,207$69,736
I-18 Total expensesPrior year $279,589$385,129
I-19 Revenue less expensesPrior year $117,345−$126,175
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $258,954 across 4 lines filed
VIII-1f All other contributions, gifts and grants$258,485
VIII-1h Total contributions, gifts and grants$258,485
VIII-3 Investment incomeExcluded from tax $469$469
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $469$258,954
Part IX · Statement of functional expenses $385,129 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $82,725$82,725
IX-7 Other salaries and wagesPrograms $171,681$171,681
IX-9 Other employee benefitsPrograms $40,495$40,495
IX-10 Payroll taxesPrograms $20,492$20,492
IX-11c Accounting feesManagement $10,830$10,830
IX-12 Advertising and promotionPrograms $1,967$1,967
IX-13 Office expensesPrograms $8,768 · Management $775$9,543
IX-16 OccupancyPrograms $13,260$13,260
IX-17 TravelPrograms $9,942$9,942
IX-19 Conferences, conventions and meetingsPrograms $11,199$11,199
IX-23 InsuranceManagement $1,468$1,468
IX-24 Other expenses (24a–d)Programs $10,827$10,827
IX-24e All other expensesPrograms $700$700
IX-25 Total functional expensesPrograms $372,056 · Management $13,073 · Fundraising $0$385,129
Part X · Balance sheet $230,674 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $835$21,015
X-2 Savings and temporary cash investmentsStart of year $303,606$204,659
X-3 Pledges and grants receivableStart of year $55,000$5,000
X-16 Total assetsStart of year $359,441$230,674
X-17 Accounts payable and accrued expensesStart of year $745$105
X-25 Other liabilitiesStart of year $1,952$0
X-26 Total liabilitiesStart of year $2,697$105
X-27 Net assets without donor restrictionsStart of year $94,782$100,814
X-28 Net assets with donor restrictionsStart of year $261,962$129,755
X-32 Total net assets or fund balancesStart of year $356,744$230,569
X-33 Total liabilities and net assetsStart of year $359,441$230,674
Part XI · Reconciliation of net assets $230,569 net assets at year end
XI-1 Total revenue$258,954
XI-2 Total expenses$385,129
XI-3 Revenue less expenses−$126,175
XI-4 Net assets at start of year$356,744
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$230,569

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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