Midlands Mediation Center

Tax-deductible

Columbia, SC501(c)(3)Since 1998Community DevelopmentEIN 57-1064603Revenue $129K in FY2025

On file with the IRSPo Box 5942, 29250-5942 · Columbia, SCTax-exempt since Sep 1998Publicly supported charity — 170(b)(1)(A)(vi)

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Midlands Mediation Center promotes the voluntary resolution of disputes through the process of mediation conducted by volunteers. MMC also trains community members on the availability and technique of medication and other forms of conflict resolution as alternatives to litigation.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
Run by 29 volunteers and 5 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
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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $40 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$51K
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$129K
-12% vs prior year
Spent
$55K
To programs
60%
Net assets
$64K
By yearFY2021–FY2025
Revenue
$129K
FY2025▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2021$152K
FY2022$198K
FY2023$162K
FY2024$147K
FY2025$129K
Expenses
$55K
FY2025▼ -56%
Tap a bar for its year
Expenses by fiscal year
FY2021$204K
FY2022$229K
FY2023$173K
FY2024$126K
FY2025$55K
Net assets
$64K
FY2025▲ +729%
Tap a bar for its year
Net assets by fiscal year
FY2021−$8K
FY2022$36K
FY2023$25K
FY2024−$10K
FY2025$64K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1998.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $33K Management & general 38% · $21K Fundraising 2% · $971

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.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Interim Exe Dir
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A

Kabrina Bass’s $39K as Executive Director is at the 20th percentile of top reported officer pay among 1709 $100K–1M community 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 · 1 named individual · Part VII

NameFY2023FY2022FY2021
Kabrina Bass$38,958$51,513$46,011

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 15aNo

Programs and updates

Helps people resolve conflicts peacefully through volunteer mediation and training.

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Provided by the organization

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1 program · $33K · in their own filed words · FY2024
01

MMC Staff and trained volunteers provide mediation services through court-connected programs to resolve domestic relations cases and small civil claims, before a jury trail or other means of adjudication.

$33Kprogram 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$16K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$129K
Ln 12
Gifts and grantsLn 1h$84K
Fees for servicesLn 2g$45K
Money outPt IX
$55K
Ln 25
Programscol B$33K
Managementcol C$21K
Fundraisingcol D$971
Owns and owesPt X
$64K
net assets · Ln 32
Cash and savingsLn 1–2$9K
Total assetsLn 16$115K
LiabilitiesLn 26$51K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$84K
Government grantsLn 1e$13K
Fees for servicesLn 2g$45K
Gains on assetsLn 7$0
Total revenueLn 12$129K
Assets in detailPt X, end of year
CashLn 1$9K
SavingsLn 2$0
Cash and savings togetherLn 1–2$9K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$6K
Total assetsLn 16$115K
LiabilitiesLn 26$51K
Net assetsLn 32$64K
OperationsPt I, VI
EmployeesI 55
VolunteersI 629
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$22K$9K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$31K$115K
LiabilitiesLn 26$41K$51K
Net assetsLn 32−$10K$64K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$24K$17K$7K$244
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$2K$1K$498$19
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$0
Office expensesLn 13$6K$4K$1K$603
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$18K$7K$11K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$913$228$639$46
Other expenses (24a–d)Ln 24$806$649$98$59
All other expensesLn 24e$0
Total functional expensesLn 25$55K$33K$21K$971

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $129K$55K$74K$64K 990 PDF
FY2024 $147K$126K$21K−$10K 990 PDF
FY2023 $162K$173K−$11K$25K 990 PDF
FY2022 $198K$229K−$31K$36K 990 PDF
FY2021 $152K$204K−$53K−$8K 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 FY2025 990 (6 parts)
Part I · Summary $129,163 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $60,012$84,153
I-9 Program service revenuePrior year $86,554$45,010
I-10 Investment income$0
I-11 Other revenuePrior year $182$0
I-12 Total revenuePrior year $146,748$129,163
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $55,398$25,349
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $70,388$29,968
I-18 Total expensesPrior year $125,786$55,317
I-19 Revenue less expensesPrior year $20,962$73,846
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $129,163 across 10 lines filed
VIII-1e Government grants$12,776
VIII-1f All other contributions, gifts and grants$71,377
VIII-1h Total contributions, gifts and grants$84,153
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $45,010$45,010
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $45,010$129,163
Part IX · Statement of functional expenses $55,317 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $16,796 · Management $6,508 · Fundraising $244$23,548
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $1,284 · Management $498 · Fundraising $19$1,801
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,213$1,213
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $2,513$2,513
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $4,225 · Management $1,195 · Fundraising $603$6,023
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $7,400 · Management $11,100$18,500
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $228 · Management $639 · Fundraising $46$913
IX-24 Other expenses (24a–d)Programs $649 · Management $98 · Fundraising $59$806
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $33,095 · Management $21,251 · Fundraising $971$55,317
Part X · Balance sheet $114,564 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $21,944$8,998
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $3,925$98,573
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $532$532
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $4,447$6,461
X-16 Total assetsStart of year $30,848$114,564
X-17 Accounts payable and accrued expensesStart of year $560$9,776
X-19 Deferred revenueStart of year $4,000$4,000
X-25 Other liabilitiesStart of year $7,863$8,517
X-26 Total liabilitiesStart of year $40,973$50,843
X-27 Net assets without donor restrictionsStart of year −$18,125$55,721
X-28 Net assets with donor restrictionsStart of year $8,000$8,000
X-32 Total net assets or fund balancesStart of year −$10,125$63,721
X-33 Total liabilities and net assetsStart of year $30,848$114,564
Part XI · Reconciliation of net assets $63,721 net assets at year end
XI-1 Total revenue$129,163
XI-2 Total expenses$55,317
XI-3 Revenue less expenses$73,846
XI-4 Net assets at start of year−$10,125
XI-10 Net assets at end of year$63,721

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

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