MEDIATION CENTER OF KENTUCKY INC

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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

1992

Legal Domicile

Principal Officer

PATIENCE JAZDZEWSKI

Phone

8592462664

Tax Period

2024-01-01 to 2024-12-31

MEDIATION CENTER OF KENTUCKY INC, founded in 1992, is a small nonprofit that reported $254K in total revenue in fiscal year 2024.

Mission

TO SERVE THE COMMUNITY BY HELPING PEOPLE RESOLVE DISPUTES THROUGH ALTERNATIVE DISPUTE RESOLUTION

Program Service Accomplishments

Program 1

Expenses: $188,790 Revenue: $239,660

THE CENTER OFFERS CONFLICT AND DISPUTE RESOLUTION SERVICES STATE WIDE IN ALL AREAS OF CIVIL AND FAMILY LITIGATION. IN 2024 THE ORGANIZATION SERVED APPROXIMATELY 1,408 INDIVIDUALS IN MEDIATIONS.

Program 2

Expenses: $11,688 Revenue: $14,510

COOPERATIVE PARENTING AND DIVORCE IS A PROGRAM DESIGNED TO IMPROVE THE QUALITY OF THE PARENTAL RELATIONSHIPS IN SITUATIONS OF FAMILY CONFLICT. THE ORGANIZATION HELD 8 CLASSES DURING 2024 AND SERVED...

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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%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $254,170

Investment Income $202

Other Revenue $0

TOTAL REVENUE $254,372

Expense Breakdown

Grants Paid $0

Salaries & Benefits $67,185

Fundraising Expenses $0

Program Expenses $200,478

Other Expenses $199,730

TOTAL EXPENSES $266,915

Year-over-Year Comparison

	2024	2023	Change
Revenue	$254,372	$264,028	0.0%
Expenses	$266,915	$257,875	+0.0%
Net Income	$-12,543	$6,153	-3.0%

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

Governance

Voting Members

Independent Members

Employees

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

$143,120

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATIENCE JAZDZEWSKI	EXECUTIVE DI	40.00	Officer	$143,120	$0	$143,120
ANN D'AMBRUOSO	BOARD MEMBER	5.00	Director	$0	$0	$0
CARL DEVINE	BOARD MEMBER	5.00	Director	$0	$0	$0
BRENT EISELE	BOARD MEMBER	5.00	Director	$0	$0	$0
ELIZABETH HILL	BOARD MEMBER	5.00	Director	$0	$0	$0
MARTHA ROSENBERG	CHAIRMAN	5.00	Officer	$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	$254,372	$266,915	$200,565	$-12,543
2023	$264,028	$257,875	$213,000	$6,153
2022	$247,539	$250,574	$207,164	$-3,035
2021	$281,925	$264,203	$209,974	$17,722
2020	$261,608	$246,264	$191,646	$15,344
2019	$262,695	$249,327	$176,038	$13,368
2018	$231,982	$242,085	$162,531	$-10,103