Iowa Mediation Service Inc

Nonprofit profile at a glance

EIN
421258128
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
West Des Moines, IA, USA
Phone
5153604729
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Dispute Resolution, Mediation Services

Reported finances

Revenue
$1,021,633
Expenses
$664,363
Assets
$1,867,928
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • KILEY FLEMING (EXECUTIVE DI): $151,510 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To be the premier provider of dispute resolution services (mediation, arbitration, training and consulting) to citizens of Iowa and the midwest

What it reported doing in 2024

Iowa mediation service handles farmer creditor and farm nuisance mediations under Iowa code 654. We are certified by the usda to deal with farm mediation issues. We receive many mediation requests from lenders and other interested parties, processing these and either holding mediation sessions or issuing releases for each case. The average case consists of five lenders and borrowers, we also make ourselves available to all parties in mediation with help preparing for the process if needed.

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 total spending goes to programs and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 60
  • Accountability: 66
  • Sustainability: 75
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.1%; rating input score 58
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $58.67 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.81; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 22.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -3.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 58.1% of revenue deployed · 86.8% of spending went to programs
  • Governance: 6 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $577K in reported program spending
  • Leadership: top reported pay $152K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 7 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.