Mending Matters EIN 46-4080792

Mending Matters

EIN  46-4080792 Public charity (501(c)(3)) San Diego, CA
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/27/26 · see original filing: IRS
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Size
$1–10M
What they do
Empowers youth with accessible mental health services and support.
Leadership
Maria Esther Izquierdo-Hemmen · President/ Ed · $160K
Money in and out
$3.5M revenue, $3.7M expenses
Bottom line
87% program efficiency

Empowers youth with accessible mental health services and support. For fiscal year 2024 it reported $3.5M in revenue, $3.7M in expenses, and $624K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$3.5M
Pt VIII · Ln 12
Total expenses
$3.7M
Pt IX · Ln 25
Net assets
$624K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$123K
Where spending went · Part IX cols B–D
Program services $0.87 Management & general $0.11 Fundraising $0.02
Program efficiency
87%
of spending reaches programs0% vs prior filing year
Operating runway
1.1mo
months of highly liquid reserves at operating expense rate▼ -27% vs prior filing year
Surplus margin
-3%
revenue over expenses, this year▲ +12% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$3.5M
FY2024▼ -1%
Expenses
$3.7M
FY2024▼ -2%
Total assets
$776K
FY2024▼ -11%
Total liabilities
$153K
FY2024▲ +19%
Total revenue
$3.5M
Pt VIII · Ln 12
Total expenses
$3.7M
Pt IX · Ln 25
Net assets
$624K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$123K
Total assetsPt X · Ln 16$776K
Program-expense ratioPt IX · col B87%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

1 program service account for $3.2M of program spending, described in the organization's own filed words · FY2024.
01

Mending matters provided direct mental health services to more than 1,300 students across middle and high schools, delivering over 3,500 individual, group, and crisis services. Students engaged in 8-10 session treatment cycles, with an average 82-84% completion of treatment goals, meeting benchmarks for EFFECTIVENESS.THROUGH youth…

$3.2Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMending Matters
EINHdr · item D46-4080792
Principal addressHdr · item CSan Diego, CA
WebsiteHdr · item Jmendingmatters.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O99)
Ruling yearIRS BMFJul 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$160,448Pt VII · Sec A
Administrative Director
$117,365Pt VII · Sec A
$116,721Pt VII · Sec A
Clinical Director
$103,845Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Maria Esther Izquierdo-Hemmen’s $160K as President/ Ed is at the 72nd percentile of top reported officer pay among 1547 $1–10M youth development 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
Maria Esther Izquierdo-Hemmen$160,448$149,289$119,000$119,000$123,577
Haley Nicole Presnell$117,365
Maria Jessica Rosas$116,721$106,899
Kathryn Fishman Gowan$103,845

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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Statement of Revenue

Part VIII
Program service revenue$3.1M · 88%
Contributions & grants$426K · 12%
Program service revenue88%$3.1M
Contributions & grants12%$426K
Investment income$21
Total revenueLn 12$3.5M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.87 Management & general $0.11 Fundraising $0.02
Program services87%$3.2M
Management & general11%$419K
Fundraising2%$56K
Total functional expensesLn 25$3.7M

Balance Sheet

Part X · end of year
CashLn 1$338K
Total assetsLn 16$776K
Total liabilitiesLn 26$153K
Total net assetsLn 32$624K
Months of cash on handcomputed1.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $338K · Operating expenses/yr $3.7M
1.1 months
Where the money goes
Program services
Program services $3.2M · Total expenses $3.7M
87%
Management & General
Management & general $419K · Total expenses $3.7M
11%
Fundraising
Fundraising $56K · Total expenses $3.7M
2%
Cost to raise $1
Fundraising expense (3-yr avg) $49K · Solicited contributions (3-yr avg) $484K
$0.10 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $426K · Total revenue $3.5M
12%
Government reliance
Government grants — · Total revenue $3.5M
Earned-income share
Program service revenue $3.1M · Total revenue $3.5M
88%
Investment reliance
Investment income $21 · Total revenue $3.5M
0%
Program self-sufficiency
Program service revenue $3.1M · Total expenses $3.7M
85%
Growth & trend
Revenue growth (YoY)
This year $3.5M · Prior year $3.6M
-1%
Revenue CAGR
FY2020 $1.9M · FY2024 $3.5M
+17%
Net-asset trend (YoY)
End of year $624K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $3.5M · Expenses $3.7M
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $776K
Net-asset ratio
Net assets $624K · Total assets $776K
80%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $776K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Maria Esther Izquierdo-Hemmen · Reported title PRESIDENT/ ED · Highest reported compensation $160K · Total expenses $3.7M
4%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $3.4M · Total expenses $3.7M
93%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 87%
Overhead ratio 11%
Fundraising cost ratio 13%
Revenue growth -1%
Legal fee ratio 0%
Accounting fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Hopewell FundFY2024$100K
Total grants receivedfrom 4 funders$576K
See all 4 funders →
Grants paid · 3 grants · $65K · 2022–2024
Unitemized GrantFY2024$36,100
Unitemized GrantFY2023$13,683
Unitemized GrantFY2022$15,500

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$3.5M revenue · viewing · ⤓ 990 PDF
FY2023$3.6M revenue · ⤓ 990 PDF
FY2022$3.5M revenue · ⤓ 990 PDF
FY2021$3.1M revenue · ⤓ 990 PDF
FY2020$1.9M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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