Mediation & Restorative Services

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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 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3214950) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 50 volunteers and 12 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $66K a year · 8% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
91% of spending went to programs.
Pt IX · Ln 25 · col B
5.3 mo
of spending, in cash
5.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $29K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$386K
40% of total assets
Liabilities are 40% of assets.
Pt X · Ln 26
Independent board members
12
of 12 voting members
12 of 12 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.0M
-0.2% vs prior year
Spent
$1.1M
To programs
91%
Net assets
$592K
By yearFY2020–FY2025
Revenue
$1.0M
FY2025-0.2%
Tap a bar for its year
Revenue by fiscal year
FY2020$585K
FY2021$700K
FY2022$746K
FY2023$1.1M
FY2024$1.0M
FY2025$1.0M
Expenses
$1.1M
FY2025▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$543K
FY2021$584K
FY2022$718K
FY2023$978K
FY2024$899K
FY2025$1.1M
Net assets
$592K
FY2025▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$230K
FY2021$348K
FY2022$369K
FY2023$478K
FY2024$617K
FY2025$592K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1995.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $971K Management & general 9% · $92K

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

Something off? Claim to add context

Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Mediation & Restorative Services executive salaries →

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

Resolves conflicts and restores relationships through mediation and training.

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3 programs · $971K · in their own filed words · FY2025
01

Ex-offenders in transition (exit) program will target felony convicted men housed at the muskegon county jail supports accountability and skill development by providing education and job building with the intent to avoid future prison sentences and instead become a contributing member of their family and community.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3214950) · Dispute this line
$503Kprogram expense
02

Educate the public through workshops regarding restorative practices and conflict resolution skills; reaching approximately 1200 people per year

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3214950) · Dispute this line
$336Kprogram expense
03

Providing mediation, conciliation and facilitation to assist in resolving individual and group conflict; servicing approximately 700 people per year

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3214950) · Dispute this line
$133Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$29K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$981K
Fees for servicesLn 2g$29K
Investment incomeLn 3$11K
Money outPt IX
$1.1M
Ln 25
Programscol B$971K
Managementcol C$92K
Owns and owesPt X
$592K
net assets · Ln 32
Cash and savingsLn 1–2$467K
Total assetsLn 16$978K
LiabilitiesLn 26$386K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$981K
Government grantsLn 1e$414K
Noncash giftsLn 1g$127K
Fees for servicesLn 2g$29K
Investment incomeLn 3$11K
Other incomeLn 4–11$10K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$221K
SavingsLn 2$245K
Cash and savings togetherLn 1–2$467K
Pledges and grants receivableLn 3$40K
Notes and loans receivableLn 7$113K
Prepaid expenses and deferred chargesLn 9$13K
Land, buildings, equipmentLn 10c$752
Other assetsLn 15$345K
Total assetsLn 16$978K
LiabilitiesLn 26$386K
Net assetsLn 32$592K
OperationsPt I, VI
EmployeesI 512
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$127K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$402K$467K
Land, buildings, equipmentLn 10c$1K$752
Total assetsLn 16$1.0M$978K
LiabilitiesLn 26$405K$386K
Net assetsLn 32$617K$592K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$478K$423K$55K
Other employee benefitsLn 9$48K$48K
Payroll taxesLn 10$41K$36K$4K
Accounting feesLn 11c$33K$14K$19K
Other fees for servicesLn 11g$172K$172K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$37K$32K$5K
OccupancyLn 16$96K$89K$7K
TravelLn 17$3K$3K
Depreciation, depletion and amortizationLn 22$310$310
InsuranceLn 23$13K$12K$1K
Other expenses (24a–d)Ln 24$136K$136K
Total functional expensesLn 25$1.1M$971K$92K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jun 12, 2026 $1.0M$1.1M−$32K$592K 990 PDF
FY2024Filed with the IRS Jun 24, 2025 $1.0M$899K$135K$617K 990 PDF
FY2023Filed with the IRS Jun 28, 2024 $1.1M$978K$104K$478K 990 PDF
FY2022Filed with the IRS May 26, 2023 $746K$718K$29K$369K 990 PDF
FY2021Filed with the IRS Aug 9, 2022 $700K$584K$115K$348K 990 PDF
FY2020Filed with the IRS Aug 10, 2021 $585K$543K$42K$230K 990 PDF

Schedules filed Part IV

A · Public support B · Donors D · Assets and endowments G · Fundraising M · Noncash O · Explanations
See the full FY2025 990
Part I · Summary $1,031,346 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $988,632$980,847
I-9 Program service revenuePrior year $29,458$29,043
I-10 Investment incomePrior year $12,538$10,991
I-11 Other revenuePrior year $3,157$10,465
I-12 Total revenuePrior year $1,033,785$1,031,346
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $492,103$566,537
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $406,846$496,947
I-18 Total expensesPrior year $898,949$1,063,484
I-19 Revenue less expensesPrior year $134,836−$32,138
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $1,031,346 across 8 lines filed
VIII-1e Government grants$414,043
VIII-1f All other contributions, gifts and grants$566,804
VIII-1g Noncash contributions (included above)$127,094
VIII-1h Total contributions, gifts and grants$980,847
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $29,043$29,043
VIII-3 Investment incomeExcluded from tax $10,991$10,991
VIII-8 Net income from fundraising events$10,465
VIII-12 Total revenueRelated to mission $29,043 · Excluded from tax $10,991$1,031,346
Part IX · Statement of functional expenses $1,063,484 across 12 lines filed
IX-7 Other salaries and wagesPrograms $423,209 · Management $55,108$478,317
IX-9 Other employee benefitsPrograms $47,620$47,620
IX-10 Payroll taxesPrograms $36,384 · Management $4,216$40,600
IX-11c Accounting feesPrograms $13,973 · Management $19,262$33,235
IX-11g Other fees for servicesPrograms $171,691$171,691
IX-12 Advertising and promotionPrograms $6,159$6,159
IX-13 Office expensesPrograms $31,794 · Management $5,018$36,812
IX-16 OccupancyPrograms $89,215 · Management $7,142$96,357
IX-17 TravelPrograms $3,124$3,124
IX-22 Depreciation, depletion and amortizationManagement $310$310
IX-23 InsurancePrograms $11,699 · Management $1,203$12,902
IX-24 Other expenses (24a–d)Programs $136,357$136,357
IX-25 Total functional expensesPrograms $971,225 · Management $92,259 · Fundraising $0$1,063,484
Part X · Balance sheet $977,940 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $95,934$221,307
X-2 Savings and temporary cash investmentsStart of year $305,778$245,354
X-3 Pledges and grants receivableStart of year $109,432$39,934
X-7 Notes and loans receivableStart of year $125,100$112,600
X-9 Prepaid expenses and deferred chargesStart of year $8,391$12,639
X-10c Land, buildings and equipment, netStart of year $1,061$752
X-15 Other assetsStart of year $376,373$345,354
X-16 Total assetsStart of year $1,022,069$977,940
X-17 Accounts payable and accrued expensesStart of year $28,778$41,671
X-25 Other liabilitiesStart of year $376,373$344,700
X-26 Total liabilitiesStart of year $405,151$386,371
X-27 Net assets without donor restrictionsStart of year $491,818$591,569
X-32 Total net assets or fund balancesStart of year $616,918$591,569
X-33 Total liabilities and net assetsStart of year $1,022,069$977,940
Part XI · Reconciliation of net assets $591,569 net assets at year end
XI-1 Total revenue$1,031,346
XI-2 Total expenses$1,063,484
XI-3 Revenue less expenses−$32,138
XI-4 Net assets at start of year$616,918
XI-5 Net unrealized gains (losses) on investments$6,789
XI-10 Net assets at end of year$591,569

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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