CMG Foundation

Nonprofit profile at a glance

EIN
320349308
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Midlothian, VA, USA
Phone
8049776515
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Counseling, Support Groups

Official website

Reported finances

Revenue
$156,470
Expenses
$104,924
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Brenda B Lowry (Executive Director)
  • Morna Ellis (President/Treasurer)

Highest reported compensation

  • Brenda B Lowry (Executive Director): $9,808 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our goal is to help our community resolve disputes peacefully through mediation. We do this by providing affordable mediation services, teaching communication skills to our community, and educating future mediators. We regularly speak to our community on the topic of mediation to create awareness and encourage mediation as a way of handling conflict. We work with local courts to coordinate mediation programs and provide mediation services to improve access to justice. In 2017, we mediated over 1,200 cases referred from area courts. We taught strategies for parenting across two separate homes to 200+ parents. We introduced parties in 2,500 court-referred cases to the mediation process. Over 100 trainees joined us in our mediation certification and advancement courses throughout the year. We also provided affordable private mediation services to help solve family and civil disputes. The CMG Foundation is a 501(c)(3) non profit organization.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 43
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.1%; rating input score 67
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.9%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 9.3%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -4.7% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 67.1% of revenue deployed · 100% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $105K in reported program spending
  • Leadership: top reported pay $10K · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.