Civic Intelligence

Casa Project Inc.

990 • Fiscal year 2021 • EIN 04-2711865

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

100 Grove Street 403Worcester, MA 01605

(508) 757-9877

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.06x

Higher debt load relative to assets than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

43rd percentile

0.06x

Higher debt load relative to revenue than 43% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

51st percentile

13%

Higher net margin than 51% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

60th percentile

15%

Faster asset growth than 60% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

19th percentile

-12%

Faster revenue growth than 19% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,127,353

Up $146,513 (+15%) from 2020

Net Assets

Up

$1,063,259

Up $140,282 (+15%) from 2020

Liabilities

Up

$64,094

Up $6,231 (+11%) from 2020

Revenue

Down

$1,075,775

Down $146,116 (-12%) from 2020

Expenses

Down

$935,493

Down $52,999 (-5.4%) from 2020

Net Income

Down

$140,282

Down $93,117 (-40%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $522,814Liabilities 2010: $17,805Net Assets 2010: $505,0092010Assets 2011: $555,061Liabilities 2011: $15,294Net Assets 2011: $539,7672011Assets 2012: $626,774Liabilities 2012: $21,551Net Assets 2012: $605,2232012Assets 2013: $658,793Liabilities 2013: $58,988Net Assets 2013: $599,8052013Assets 2014: $649,527Liabilities 2014: $58,941Net Assets 2014: $590,5862014Assets 2015: $672,915Liabilities 2015: $52,212Net Assets 2015: $620,7032015Assets 2016: $662,437Liabilities 2016: $50,252Net Assets 2016: $612,1852016Assets 2017: $708,946Liabilities 2017: $46,283Net Assets 2017: $662,6632017Assets 2018: $667,541Liabilities 2018: $43,506Net Assets 2018: $624,0352018Assets 2019: $740,702Liabilities 2019: $51,124Net Assets 2019: $689,5782019Assets 2020: $980,840Liabilities 2020: $57,863Net Assets 2020: $922,9772020Assets 2021: $1,127,353Liabilities 2021: $64,094Net Assets 2021: $1,063,2592021Assets 2022: $1,269,105Liabilities 2022: $50,668Net Assets 2022: $1,218,4372022Assets 2023: $1,663,777Liabilities 2023: $239,333Net Assets 2023: $1,424,4442023Assets 2024: $1,721,573Liabilities 2024: $207,407Net Assets 2024: $1,514,1662024

Highlighted filing

2021

Assets$1,127,353
Liabilities$64,094
Net Assets$1,063,259

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $390,2402010Expenses 2011: $408,1202011Expenses 2012: $482,6062012Revenue 2013: $595,410Expenses 2013: $600,828Net Income 2013: -$5,4182013Revenue 2014: $593,924Expenses 2014: $603,143Net Income 2014: -$9,2192014Revenue 2015: $690,110Expenses 2015: $659,993Net Income 2015: $30,1172015Revenue 2016: $688,606Expenses 2016: $697,124Net Income 2016: -$8,5182016Revenue 2017: $910,260Expenses 2017: $859,782Net Income 2017: $50,4782017Revenue 2018: $956,935Expenses 2018: $995,563Net Income 2018: -$38,6282018Revenue 2019: $996,508Expenses 2019: $930,965Net Income 2019: $65,5432019Revenue 2020: $1,221,891Expenses 2020: $988,492Net Income 2020: $233,3992020Revenue 2021: $1,075,775Expenses 2021: $935,493Net Income 2021: $140,2822021Revenue 2022: $1,116,461Expenses 2022: $961,283Net Income 2022: $155,1782022Revenue 2023: $1,237,730Expenses 2023: $1,031,723Net Income 2023: $206,0072023Revenue 2024: $1,429,358Expenses 2024: $1,339,636Net Income 2024: $89,7222024

Highlighted filing

2021

Revenue$1,075,775
Expenses$935,493
Net Income$140,282
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.1
Gross Receipts
$1,098,090
Mission and Program Overview

Mission

The organization recruits, trains, supervises and supports volunteers from the community to be court appointed special advocates on behalf of children in the foster care system that have been abused or neglected. The organization operates within worcester county and through the 5 juvenile courts in worcester county (dudley, milford, worcester, fitchburg and leominster). The dedicated corps of volunteers served on numberous cases and advocated for children to quickly move them from foster care to a permanent, safe and supportive home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$699,118$735,484▲ $36,366
Accounts Receivable$148,801$187,757▲ $38,956
Cash and Non-Interest-Bearing Accounts$28,008$85,059▲ $57,051
Pledges and Grants Receivable$67,728$79,999▲ $12,271
Land, Buildings, and Equipment, Net$21,339$20,480▼ $859
Prepaid Expenses and Deferred Charges$15,846$18,574▲ $2,728
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$980,840$1,127,353▲ $146,513
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$57,863$64,094▲ $6,231
Total Liabilities$57,863$64,094▲ $6,231
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$799,288$874,926▲ $75,638
Net Assets With Donor Restrictions$123,689$188,333▲ $64,644
Total Net Assets Fund Balance$922,977$1,063,259▲ $140,282
Total Liabilities and Net Assets / Fund Balance$980,840$1,127,353▲ $146,513

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,480$66,893$87,373
Compensation and Service Providers

Board Members and Trustees

NameTitle
James GentileChairman
John MetzgerPresident
Peter MetzVice President
Deborah McdonnellDirector
Elizabeth EstabrooksDirector
Erin JanskyDirector
Jennifer FlemmingDirector
Michael SmithDirector
Renee FalconerDirector
Elizabeth YoungTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$675,908
Program Service Revenue
$340,118
Investment Income
$1,541
Other Revenue
$58,208
All Other Contributions
$563,020
Change in Net Assets
$140,282

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,075,775
Total Revenue per Audited Statements
$1,075,775
Total Revenue per Form 990
$1,075,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$690,837
Other Expenses$244,656
Total Fundraising Expense$147,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$379,152$83,885$61,156$524,193
Current Officers, Directors, Trustees, and Key Employees$21,825$21,825$43,649$87,299
Fees for Services Management$54,497--$54,497
Payroll Taxes$31,034$8,146$8,076$47,256
Occupancy$32,248$3,583-$35,831
Other Employee Benefits$24,066$4,172$3,851$32,089
All Other Expenses$11,913$1,164$7,774$20,851
Fees for Services Accounting-$19,800-$19,800
Fees for Services Legal-$11,848-$11,848
Office Expenses$10,500$1,167-$11,667
Insurance$9,038$1,630-$10,668
Depreciation Depletion$8,233$1,340-$9,573
Other Expenses$6,153$1,105$1,142$8,400
Advertising-$8,299-$8,299
Conferences and Meetings$2,812--$2,812
Total Functional Expenses$619,290$168,723$147,480$935,493

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$935,493
Total Expenses per Audited Statements$935,493
Total Expenses per Form 990$935,493
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$80,523
Fundraising Direct Expenses$22,315
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$55,313$55,313$2,980$52,333
Champions of Children$25,210$25,210$2,478$22,732
Total Events$80,523$80,523$22,315$58,208
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Draft of form 990 is emailed to the treasurer of the organization. The treasurer circulated via email the draft of the form 990 to board members for review. Any and all corrections are compiled and resent to the tax preparer. Those changes are incorporated into the form 990 and the final version is mailed to the organization. Officers at the organization sign and return the e-file authorization form to the tax preparer. Once the tax reparer received the e-file authroization formed, the return is electronically filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members, on an annual basis, note any potential conflict of interest situations in accordance with their policy and sign off as reviewed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Based on compensation reviews and comparisones, the board of directors approves the compensation of the executive director.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Based on compensation reviews and comparisones, the board of directors approves the compensation of key employees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Casa Project Inc
EIN
04-2711865
Phone
5087579877
Address
100 GROVE STREET 403, WORCESTER, MA 01605

Signing Officer

Name
John Metzger
Title
President
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robb Zarges
Formed
1988
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
185

Preparer

Firm
Houssan & Ojerholm Pc
Address
333 SHREWSBURY STREET, WORCESTER, MA 01604
Preparer
Michael E Houssan CPA
Phone
5087919501
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

The financie committee is charges with the oversight and governance of the audit.

Financial Statement Notes

Part X : FIN48 Footnote

The FASB issued ASC 740-10, Income Taxes, based on FIN 48, Accounting for Uncertainty in Income Taxes as an interpretation of FASB Statement No. 109. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entitys financial statements in accordance with Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position or expected to be taken in a tax return. In addition, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Organization does not have any material tax positions that require disclosure or recognition.

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IRS990/MissionDesc0THE ORGANIZATION RECRUITS, TRAINS, SUPERVISES AND SUPPORTS VOLUNTEERS FROM THE COMMUNITY TO BE COURT APPOINTED SPECIAL ADVOCATES ON BEHALF OF CHILDREN IN THE FOSTER CARE SYSTEM THAT HAVE BEEN ABUSED OR NEGLECTED. THE ORGANIZATION OPERATES WITHIN WORCESTER COUNTY AND THROUGH THE 5 JUVENILE COURTS IN WORCESTER COUNTY (DUDLEY, MILFORD, WORCESTER, FITCHBURG AND LEOMINSTER). THE DEDICATED CORPS OF VOLUNTEERS SERVED ON NUMBEROUS CASES AND ADVOCATED FOR CHILDREN TO QUICKLY MOVE THEM FROM FOSTER CARE TO A PERMANENT, SAFE AND SUPPORTIVE HOME.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The FASB issued ASC 740-10, Income Taxes, based on FIN 48, Accounting for Uncertainty in Income Taxes as an interpretation of FASB Statement No. 109. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entitys financial statements in accordance with Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position or expected to be taken in a tax return. In addition, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Organization does not have any material tax positions that require disclosure or recognition.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.21$1.51$1.43$1.34$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.66$0.24$1.42$1.24$1.03$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.05$1.22$1.12$0.96$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.06$1.06$1.08$0.94$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.06$0.92$1.22$0.99$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.05$0.69$1.00$0.93$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.04$0.62$0.96$1.00$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.05$0.66$0.91$0.86$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.05$0.61$0.69$0.70$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.62$0.69$0.66$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.06$0.59$0.59$0.60$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.66$0.06$0.60$0.60$0.60$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.02$0.61$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.02$0.54$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.02$0.51$0.39
Peer Organizations

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