Mountain Mediation Center

Legal name: Mountain Mediation Center Inc

Nonprofit profile at a glance

EIN
432049676
IRS 990 coverage
2024–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2019
Location
Park City, UT, US
Phone
(435) 336-0060
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Dispute Resolution, Mediation Services

Official website

Reported finances

Revenue
$286,514
Expenses
$263,252
Assets
$345,009
Liabilities
$119,200

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Highest reported compensation

  • GRETCHEN LEE (EXECUTIVE DI): $56,855 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Bringing people together to prevent conflict, resolve disputes, and improve communication for a more inclusive community.

What it reported doing in 2025

Landlord tenant programming with 1,964 attendees and 13 communication training programs.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.4%; rating input score 72
  • Program expense ratio: 78.5%; rating input score 78
  • Fundraising efficiency: $6.81 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.1%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 21.6%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 25.2% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 38% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 5 operating locations identified
  • Where the money goes: 72.4% of revenue deployed · 78.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $207K in reported program spending
  • Leadership: top reported pay $57K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • 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 — Financial Efficiency: Fundraising efficiency scored 28/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.