Dispute Resolution Center FY2020 filing

Tax-deductible

Saint Paul, MN501(c)(3)Crime & LegalEIN 41-1441352Revenue $365K in FY2020

On file with the IRSdisputeresolutioncenter.org844 Selby Ave, 55104-6622 · Saint Paul, MNTax-exempt since Jun 1983Publicly supported charity — 170(b)(1)(A)(vi)

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The Dispute Resolution Center is dedicated to restoring communities by promoting the constructive Resolution of conflict through open communication and shared decision-making.

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
$54K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $25K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$54K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $30K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$46K
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$365K
Spent
$297K
To programs
59%
Net assets
$123K
By yearFY2020–FY2024
Revenue
$365K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$365K
FY2021$376K
FY2022$322K
FY2023$414K
FY2024$500K
Expenses
$297K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$297K
FY2021$329K
FY2022$344K
FY2023$429K
FY2024$453K
Net assets
$123K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$123K
FY2021$170K
FY2022$148K
FY2023$133K
FY2024$181K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1983.

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

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $175K Management & general 33% · $98K Fundraising 8% · $24K

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

20 people listed on the 990; $54K paid to officers and key staff.

Part VII, Section A · reportable compensation
Interim Executive Director
$38,349Pt VII · Sec A
Executive Director
$15,385Pt VII · Sec A
$0Pt VII · Sec A
Chair (former)
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Treasurer (former)
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Secretary (former)
$0Pt VII · Sec A

Roslyn Harmon’s $99K as Executive Di is at the 77th 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.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Roslyn Harmon$98,885$90,389$88,141$80,287$15,385
Cheryl Jensen————$38,349
Chamath Perera$1,550$750———
Dominic Sudue—$650———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Helps communities resolve conflicts constructively through communication and shared decisions.

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Provided by the organization

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1 program · $175K · in their own filed words · FY2020
01

Dispute Resolution Center works with individuals, families, community groups, government agencies, and businesses to assist them in resolving conflict. Mediation and facilitation bring together parties in conflict to address issues in a constructive and respectful manner, and to arrive at a solution that is satisfactory to all involved.

$175Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$30K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$365K
Ln 12
Gifts and grantsLn 1h$343K
Fees for servicesLn 2g$22K
Other incomeLn 4–11$260
Money outPt IX
$297K
Ln 25
Programscol B$175K
Managementcol C$98K
Fundraisingcol D$24K
Owns and owesPt X
$123K
net assets · Ln 32
Cash and savingsLn 1–2$27K
Total assetsLn 16$169K
LiabilitiesLn 26$46K
PeoplePt VI, VII
20
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$343K
Government grantsLn 1e$158K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$22K
Investment incomeLn 3$7
Other incomeLn 4–11$260
Total revenueLn 12$365K
Assets in detailPt X, end of year
CashLn 1$27K
SavingsLn 2$0
Cash and savings togetherLn 1–2$27K
InvestmentsLn 11–13$0
Other assetsLn 15$900
Total assetsLn 16$169K
LiabilitiesLn 26$46K
Net assetsLn 32$123K
OperationsPt I, VI
EmployeesI 57
VolunteersI 695
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$20K$27K
InvestmentsLn 11–13$0$0
Total assetsLn 16$80K$169K
LiabilitiesLn 26$25K$46K
Net assetsLn 32$55K$123K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$54K$16K$27K$11K
Other salaries and wagesLn 7$129K$106K$16K$6K
Other employee benefitsLn 9$23K$10K$12K$193
Payroll taxesLn 10$9K$7K$2K$608
Management feesLn 11a$14K$4K$7K$3K
Accounting feesLn 11c$21K$0$21K$0
Other fees for servicesLn 11g$8K$5K$1K$2K
Office expensesLn 13$7K$6K$1K$458
Information technologyLn 14$4K$0$4K$0
OccupancyLn 16$13K$10K$2K$951
TravelLn 17$32$32$0$0
InterestLn 20$318$0$318$0
InsuranceLn 23$2K$0$2K$0
Other expenses (24a–d)Ln 24$13K$11K$2K$0
All other expensesLn 24e$75$0$75$0
Total functional expensesLn 25$297K$175K$98K$24K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $500K$453K$47K$181K 990 PDF
FY2023 $414K$429K−$15K$133K 990 PDF
FY2022 $322K$344K−$22K$148K 990 PDF
FY2021 $376K$329K$47K$170K 990 PDF
FY2020 Viewing $365K$297K$68K$123K 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 FY2020 990 (6 parts)
Part I · Summary $365,023 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $208,407$343,005
I-9 Program service revenuePrior year $24,526$21,751
I-10 Investment incomePrior year $5$7
I-11 Other revenuePrior year $0$260
I-12 Total revenuePrior year $232,938$365,023
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 $179,619$214,164
I-16a Professional fundraising feesPrior year $12,663$0
I-17 Other expensesPrior year $93,295$82,864
I-18 Total expensesPrior year $285,577$297,028
I-19 Revenue less expensesPrior year −$52,639$67,995
Part VI · Governance 15 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $365,023 across 11 lines filed
Lines not itemized here account for $22,011 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$157,915
VIII-1f All other contributions, gifts and grants$185,090
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$343,005
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $7$7
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $22,011 · Unrelated business $0 · Excluded from tax $7$365,023
Part IX · Statement of functional expenses $297,028 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $16,120 · Management $26,867 · Fundraising $10,747$53,734
IX-7 Other salaries and wagesPrograms $106,344 · Management $15,941 · Fundraising $6,431$128,716
IX-9 Other employee benefitsPrograms $10,131 · Management $12,178 · Fundraising $193$22,502
IX-10 Payroll taxesPrograms $7,093 · Management $1,511 · Fundraising $608$9,212
IX-11a Management feesPrograms $4,195 · Management $6,992 · Fundraising $2,796$13,983
IX-11c Accounting feesPrograms $0 · Management $21,202 · Fundraising $0$21,202
IX-11g Other fees for servicesPrograms $4,898 · Management $1,211 · Fundraising $2,022$8,131
IX-13 Office expensesPrograms $5,564 · Management $1,249 · Fundraising $458$7,271
IX-14 Information technologyPrograms $0 · Management $4,038 · Fundraising $0$4,038
IX-16 OccupancyPrograms $9,561 · Management $2,365 · Fundraising $951$12,877
IX-17 TravelPrograms $32 · Management $0 · Fundraising $0$32
IX-20 InterestPrograms $0 · Management $318 · Fundraising $0$318
IX-23 InsurancePrograms $0 · Management $2,235 · Fundraising $0$2,235
IX-24 Other expenses (24a–d)Programs $11,030 · Management $1,672 · Fundraising $0$12,702
IX-24e All other expensesPrograms $0 · Management $75 · Fundraising $0$75
IX-25 Total functional expensesPrograms $174,968 · Management $97,854 · Fundraising $24,206$297,028
Part X · Balance sheet $168,902 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $20,171$27,416
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $57,650$140,402
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $2,124$184
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$900
X-16 Total assetsStart of year $79,945$168,902
X-17 Accounts payable and accrued expensesStart of year $24,956$10,819
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$35,100
X-25 Other liabilities$0
X-26 Total liabilitiesStart of year $24,956$45,919
X-27 Net assets without donor restrictionsStart of year $44,989$57,983
X-28 Net assets with donor restrictionsStart of year $10,000$65,000
X-32 Total net assets or fund balancesStart of year $54,989$122,983
X-33 Total liabilities and net assetsStart of year $79,945$168,902
Part XI · Reconciliation of net assets $122,983 net assets at year end
XI-1 Total revenue$365,023
XI-2 Total expenses$297,028
XI-3 Revenue less expenses$67,995
XI-4 Net assets at start of year$54,989
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$122,983

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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