CASA FOR KIDS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CASA FOR KIDS INC (EIN 47-0849282)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-12
- IRS object ID
- 202433179349301218
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-12T09:02:21-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251438051 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALERMOKISSINGER & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 EAST BEAU STREET | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470849282 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CASA FOR KIDS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CASA | BusinessNameControlTxt |
| Phone | 7242280414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 382 WEST CHESTNUT STREET STE 108 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KELLY SWIFT | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7242280414 | PhoneNum |
| Signature | 2024-09-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARY A KISSINGER CPA | PreparerPersonNm |
| PTIN | P01048791 | PTIN |
| Phone | 7242281177 | PhoneNum |
| Preparation | 2024-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVE SPHAR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 382 WEST CHESTNUT STREET | AddressLine1Txt |
| Address Line2 | STE 108 | AddressLine2Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $724,425 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CASAWASHINGTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | ADVOCATES FOR ABUSED AND NEGLECTED CHILDREN | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $409,533 | PYContributionsGrantsAmt |
| CY Contributions Grants | $640,613 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $192 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,154 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,409 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $412,134 | PYTotalRevenueAmt |
| CY Total Revenue | $641,767 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $266,723 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $259,230 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $22,076 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $89,710 | PYOtherExpensesAmt |
| CY Other Expenses | $121,597 | CYOtherExpensesAmt |
| PY Total Expenses | $356,433 | PYTotalExpensesAmt |
| CY Total Expenses | $380,827 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $55,701 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $260,940 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $343,926 | TotalAssetsBOYAmt |
| Total Assets EOY | $596,728 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $32,541 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,523 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $311,385 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $582,205 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION TRAINS COMMUNITY MEMBERS TO BECOME COURT APPOINTED SPECIAL ADVOCATES WHO WILL SPEAK UP FOR THE BEST INTEREST OF ABUSED AND NEGLECTED CHILDREN IN THE COURTS OF WASHINGTON COUNTY. CASA VOLUNTEERS REVIEW RECORDS, RESEARCH INFORMATION AND TALK TO EVERYONE INVOLVED IN A CHILD'S LIFE AND THEN PRESENT THEIR RECOMMENDATION TO THE COURT AS TO WHAT THEY FEEL IS IN THE BEST INTEREST OF THE CHILD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $318,504 | ExpenseAmt |
| Desc | THE ORGANIZATION PROVIDES ADVOCATES FOR ABUSED AND NEGLECTED CHILDREN IN THE JUVENILLE COURT SYSTEM. THE CHILDREN AND THEIR CASES ARE REFERRED TO THE PROGRAM BY THE JUVENILLE COURT JUDGE. | Desc |
| Total Program Service Expenses | $318,504 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ORGANIZATION | PersonNm |
| Phone | 7242280414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 382 WEST CHESTNUT STREET STE 108 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15301 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAVE SPHAR | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DENNIS STITCH | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAREN HASSINGER ESQ | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NANCY MOORE | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BOB GARRITY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN HOPPER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE OLSAVSKY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DEAN HELFER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRANT DUDA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TONY LOMBARDI | ||||||
| EMERITUS BOA | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KELLY SWIFT | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $59,827 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $59,827 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $20,000 | FederatedCampaignsAmt |
| Government Grants | $150,626 | GovernmentGrantsAmt |
| All Other Contributions | $469,987 | AllOtherContributionsAmt |
| Total Contributions | $640,613 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,155 | TotalRevenueColumnAmt |
| Exclusion | $3,155 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $80,657 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $82,658 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$2,001 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,001 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$2,001 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $641,767 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$2,001 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $3,155 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,827 | TotalAmt |
| Program Services | $35,896 | ProgramServicesAmt |
| Management And General | $23,931 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,691 | TotalAmt |
| Program Services | $167,959 | ProgramServicesAmt |
| Fundraising | $11,732 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,712 | TotalAmt |
| Program Services | $16,859 | ProgramServicesAmt |
| Management And General | $1,914 | ManagementAndGeneralAmt |
| Fundraising | $939 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,879 | TotalAmt |
| Program Services | $10,355 | ProgramServicesAmt |
| Management And General | $4,524 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $936 | TotalAmt |
| Management And General | $936 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,250 | TotalAmt |
| Program Services | $5,250 | ProgramServicesAmt |
| Fundraising | $2,000 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,921 | TotalAmt |
| Program Services | $9,745 | ProgramServicesAmt |
| Management And General | $1,392 | ManagementAndGeneralAmt |
| Fundraising | $2,784 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,546 | TotalAmt |
| Program Services | $15,173 | ProgramServicesAmt |
| Management And General | $1,645 | ManagementAndGeneralAmt |
| Fundraising | $2,728 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,913 | TotalAmt |
| Program Services | $8,494 | ProgramServicesAmt |
| Management And General | $946 | ManagementAndGeneralAmt |
| Fundraising | $473 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,407 | TotalAmt |
| Program Services | $21,596 | ProgramServicesAmt |
| Management And General | $2,541 | ManagementAndGeneralAmt |
| Fundraising | $1,270 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,605 | TotalAmt |
| Program Services | $5,945 | ProgramServicesAmt |
| Management And General | $660 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,586 | TotalAmt |
| Program Services | $5,876 | ProgramServicesAmt |
| Management And General | $710 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,563 | TotalAmt |
| Program Services | $10,151 | ProgramServicesAmt |
| Management And General | $412 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| VOLUNTEER EXPENSES | $4,896 | $4,406 | $490 | |
| DUES AND SUBSCRIPTIONS | $650 | $450 | $50 | $150 |
| OTHER OPERATING EXPENSES | $445 | $349 | $96 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $380,827 | TotalAmt |
| Program Services | $318,504 | ProgramServicesAmt |
| Management And General | $40,247 | ManagementAndGeneralAmt |
| Fundraising | $22,076 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,800 | BOYAmt |
| EOY | $439,503 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $29,439 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,101 | BOYAmt |
| EOY | $5,458 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,168 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,627 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,917 | BOYAmt |
| EOY | $6,541 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $108,599 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,108 | BOYAmt |
| EOY | $7,188 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,926 | BOYAmt |
| EOY | $596,728 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,358 | BOYAmt |
| EOY | $6,198 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,183 | BOYAmt |
| EOY | $8,325 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,541 | BOYAmt |
| EOY | $14,523 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,325 | BOYAmt |
| EOY | $481,091 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,060 | BOYAmt |
| EOY | $101,114 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $311,385 | BOYAmt |
| EOY | $582,205 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,926 | BOYAmt |
| EOY | $596,728 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $260,940 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $9,880 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $139,515 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $242,575 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $490,607 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $409,533 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $640,613 | CurrentTaxYearAmt |
| Total | $1,922,843 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $139,515 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $242,575 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $490,607 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $409,533 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $640,613 | CurrentTaxYearAmt |
| Total | $1,922,843 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $640,441 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,282,402 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $271 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $93 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $192 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,155 | CurrentTaxYearAmt |
| Total | $3,911 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $753 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $2,378 | CurrentTaxYearMinus2YearsAmt |
| Total | $3,131 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,929,885 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $77,044 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.66450 | PublicSupportCY170Pct |
| Public Support PY170 | 0.70070 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SUPPORTING SCHEDULE | CAPACITY BUILDING 0 |
| PART II, LINE 10 | OTHER INCOME 3,131 |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,168 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,627 | DepreciationAmt |
| Book Value | $6,541 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,541 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| OPERATING LEASE LIABILITY | $7,331 |
| PAYROLL TAXES PAYABLE | $994 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,325 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | CASA FOR KIDS, INC. HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 (FORMERLY INTERPRETATION NUMBER 48 (FIN 48)), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED ON THE STATEMENTS OF ACTIVITY AS A RESULT OF THE ADOPTION. CASA FOR KIDS, INC.'S ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2020 THROUGH 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2023. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ORGANIZATION TRAINS COMMUNITY MEMBERS TO BECOME COURT APPOINTED SPECIAL ADVOCATES WHO WILL SPEAK UP FOR THE BEST INTEREST OF ABUSED AND NEGLECTED CHILDREN IN THE COURTS OF WASHINGTON COUNTY. CASA VOLUNTEERS REVIEW RECORDS, RESEARCH INFORMATION AND TALK TO EVERYONE INVOLVED IN A CHILD'S LIFE AND THEN PRESENT THEIR RECOMMENDATION TO THE COURT AS TO WHAT THEY FEEL IS IN THE BEST INTEREST OF THE CHILD. |
| FORM 990, PAGE 1, PART I, LINE 6 | CHILD ADVOCACY |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. ONCE APPROVED, FORM 990 IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | OFFICERS AND DIRECTORS ARE REQUIRED TO FILE A YEARLY FORM INDICATING IF THEY HAVE ANY POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | BOARD OF DIRECTORS APPROVE SALARIES PRIOR TO HIRE AND ANNUALLY EVALUATE AND APPROVE RAISES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPON REQUEST |
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