COMMUNITY MEDIATION SERVICES

EIN: 581697179 501(c)(3) Crime & Legal

OAK RIDGE, TN

Total Revenue
$96,987
Total Expenses
$95,856
Total Assets
$58,799
Net Assets
$52,336
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1986
Legal Domicile
TN
Principal Officer
CINDY HELTON
Phone
8654636888
Tax Period
2023-07-01 to 2024-06-30

COMMUNITY MEDIATION SERVICES, founded in 1986, is a micro nonprofit in the Crime & Legal sector that reported $97K in total revenue in fiscal year 2023.

Mission

TO PROMOTE COMMUNITY PEACE THROUGH RECONCILIATION OF CRIMINAL OFFENDERS WITH THEIR VICTIMS AND WITH THE COMMUNITY.

Program Service Accomplishments

Program 1
Expenses: $33,011 Revenue: $999

THE PROMOTION OF COMMUNITY PEACE THROUGH INTERVENTION AND RECONCILIATION BETWEEN THE CRIME VICTIM AND HIS/HER OFFENDER

Program 2
Expenses: $17,120

THE RESTORATION OF COMMUNICATION BETWEEN PARENTS AND TEENS THROUGH THE MEDIATION PROCESS

Program 3
Expenses: $36,071

THE RESTORATION OF COMMUNICATION BETWEEN DIVORCED PARENTS AS RELATES TO THE VISITATION OF NON CUSTODIAL PARENT

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $99,746
Program Service Revenue $462
Investment Income $0
Other Revenue $-3,221
TOTAL REVENUE $96,987

Expense Breakdown

Grants Paid $0
Salaries & Benefits $82,609
Fundraising Expenses $6,772
Program Expenses $86,202
Other Expenses $13,247
TOTAL EXPENSES $95,856

Year-over-Year Comparison

2023 2022 Change
Revenue $96,987 $101,824 0.0%
Expenses $95,856 $92,453 +0.0%
Net Income $1,131 $9,371 -0.9%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
9
Independent Members
9
Employees
2
Volunteers
N/A

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$47,625
Total Directors
10
$47,625
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
SCOTT GILLENWATER PRESIDENT 4.00
Officer Director
$0 $0 $0
TONY BEAMAN TREASURER 4.00
Officer Director
$0 $0 $0
MARK KING PRESIDENT - ELECT 2.00
Officer Director
$0 $0 $0
KAY MOSS SECRETARY 2.00
Officer Director
$0 $0 $0
THERESA-VAY SMITH BOARD MEMBER 2.00
Director
$0 $0 $0
CINDY HELTON EXECUTIVE DIRECTOR 40.00
Officer Director
$47,625 $0 $47,625
GRETA OWNBY BOARD MEMBER 2.00
Director
$0 $0 $0
ERIN WEBB BOARD MEMBER 2.00
Director
$0 $0 $0
STEVE REDDICK BOARD MEMBER 2.00
Director
$0 $0 $0
VALERIE HANSEN BOARD MEMBER 2.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 No data No data No data No data
2024 $96,987 $95,856 $58,799 $1,131
2023 $101,824 $92,453 $56,812 $9,371
2022 $92,690 $86,500 $46,993 $6,190
2021 $87,648 $81,751 $52,989 $5,897
2020 $86,246 $84,967 $35,704 $1,279
2019 $90,378 $82,209 $21,540 $8,169
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