Counseling & Mediation Center Inc

Nonprofit profile at a glance

EIN
481103541
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Wichita, KS, USA
Phone
3169901094
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Counseling

Reported finances

Revenue
$165,332
Expenses
$191,405
Assets
$0
Liabilities
$0

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

Leadership & pay

13 people listed

Highest reported compensation

  • KIM KADEL (CLINICIAN/MEDIATOR): $48,444 total reported compensation
  • JEANNE L ERICKSON (CLINICIAN/MEDIATOR): $46,084 total reported compensation
  • CAROL CUMMINGS (CLINICIAN): $26,037 total reported compensation

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

Overview

Mission

Pastoral counseling, psychological, educational and mediation services

What it reported doing in 2020

Mediation program - these services provide counseling and mediation services to individual and families going through divorce. These services are available on a need basis with a sliding scale fee schedule.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 83
  • Accountability: 84
  • Sustainability: 9
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 80.5%; rating input score 81
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: -15.8%; rating input score 17; 17th 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: 68.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -20.5% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -13% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -15.2% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 80.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $154K in reported program spending
  • Leadership: top reported pay $48K · 13 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.