Mediation and Restorative Justice Center

Nonprofit profile at a glance

EIN
561827959
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Boone, NC, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Legal Services

Reported finances

Revenue
$1,403,375
Expenses
$1,262,470
Assets
$678,415
Liabilities
$216,749

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MARISA CORNELL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARISA CORNELL (EXECUTIVE DIRECTOR): $73,305 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 reduce the physical, emotional, and financial harm caused by unresolved conflict.

What it reported doing in 2024

Drug treatment court program: provide management and coordination of watauga and avery nc drug treatment court programs. A court supervised, post-sentence treatment program for non-violent offenders who want to help and whose charges are related to substance abuse. The program provides regular drug testing, individual and group counseling, and regular attenance at twelve-step meetings.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 94
  • Accountability: 79
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 97.3%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 18.4% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 13.4% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 17.9% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 97.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $73K · 10 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.